Legal Opinion
J.H. Rutter Rex Mfg. Company, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided November 9, 1988No. 87-4699PublishedCited by 18 opinions
1Opinion of the Court
JERRE S. WILLIAMS, Circuit Judge:
I. Factual Background and Prior Proceedings
We grapple with serious procedural and substantive issues involving the corporate accumulated earnings tax. We also consider a valid issue concerning an alleged taxpayer waiver of limitations.
J.H. Rutter Rex Manufacturing Company, Inc. (“Rutter Rex”) is a Louisiana corporation, incorporated July 1, 1930. The company manufactures work pants, work shirts, jeans, casual pants, casual shirts, and other clothing items. Rutter Rex does not have any retail distribution facilities or networks but instead manufactures and…
2Cases cited87 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Dixie Pine Products Co. v. CommissionerSupreme Court of the United States · 1944
- United States v. Consolidated Edison Co. of NYSupreme Court of the United States · 1961
- United States v. Donruss Co.Supreme Court of the United States · 1969
- The Smoot Sand & Gravel Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1960
82 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Mecom v. CommissionerUnited States Tax Court · 1993
- James H. Rutter and Marie R. Rutter v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1988
- Metro Leasing and Development Corporation East Bay Chevrolet Company, a Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2004
- United States v. Toyota of VisaliaDistrict Court, E.D. California · 1991
- Metro Leasing & Dev. Corp. v. Comm'rUnited States Tax Court · 2002
13 more not listed; retrieve them via the Exa API.