Legal Opinion
JN PHARR & SONS, LIMITED v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided March 19, 1932No. 6273PublishedCited by 7 opinions
1Opinion of the Court
BRYAN, Circuit Judge.
In September and October 1919, petitioner entered into several contracts to sell over a million pounds of sugar at 11.76 and 12 cents per pound. In November the Food Administration authorized a maximum price of 18 cents per pound. Petitioner thereupon breached its contract and sold the sugar at 18 cents per pound, and each of the purchasers sued for damages for breach of contract. In 1920 judgment was recovered in one of these suits; the damages being placed at 4. cents per pound, and that judgment was affirmed by this court in 1921. J. N. Pharr & Sons v. C. D. Kenny Co.,…
2Cases cited3 opinions
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Commissioner of Internal Revenue v. Southeastern Express Co.Court of Appeals for the Fifth Circuit · 1932
- J. N. Pharr & Sons, Ltd. v. C. D. Kenny Co.Court of Appeals for the Fifth Circuit · 1921
3Cited by7 opinions
- H. Liebes & Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1937
- Helvering v. St. Louis Southwestern Ry. Co.Court of Appeals for the Eighth Circuit · 1933
- Clark Dredging Co. v. Commissioner of Internal Rev.Court of Appeals for the Fifth Circuit · 1933
- Dixie Pine Products Co. v. CommissionerCourt of Appeals for the Fifth Circuit · 1943
- Commissioner v. American Liberty Oil Co.Court of Appeals for the Fifth Circuit · 1942
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