FOREMOST DAIRIES, INC., APPELLANT,
v.
LAURIE W. TOMLINSON, AS DISTRICT DIRECTOR OF INTERNAL REVENUE FOR THE DISTRICT OF FLORIDA, APPELLEE
FOREMOST DAIRIES, INC., APPELLANT,
LAURIE W. TOMLINSON, AS DISTRICT DIRECTOR OF INTERNAL REVENUE FOR THE DISTRICT OF FLORIDA, APPELLEE
341 F.2d 580
Court of Appeals for the Fifth Circuit (1965)
Positive Treatment
Cited by 2 cases
Opinion of the Court
PER CURIAM:
The judgment of the trial court was. based on adequately supported findings of fact and well-reasoned conclusions of law. These conclusions correctly analyzed the law as articulated by the Supreme Court in Libson Shops v. Koehler, 353 U.S. 382, 77 S.Ct. 990, 1 L.Ed.2d 924, and by this court in Willingham v. United States, 5 Cir., 289 F. 2d 283. The judgment of the trial court relies on, and is consistent with, the decision by the-Court of Appeals for the Second Circuit in Julius Garfinckel & Co. v. C.I.R., 2d Cir., 335 F. 2d 744, cert. denied 85 S.Ct. 651. The judgment of the trial court is affirmed on the findings and conclusions expressed in its judgment, 238 F.Supp. 258. See also Allied Central Stores, Inc. v. C.I.R., 2d Cir., 339 F. 2d 503.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
-
Frank IX & Sons Va. Corp. v. Commissioner OF Internal Revenue, 375 F.2d 867 (3d Cir. 1967)
Authorities Cited
- Libson Shops, Inc. v. Koehler, 353 U.S. 382 (U.S. 1957)
- Willingham v. United States, 289 F.2d 283 (5th Cir. 1961)
- Julius Garfinckel & Co. v. Commissioner OF Internal Revenue, 335 F.2d 744 (2d Cir. 1964)
- Allied Cent. Stores, Inc. v. Commissioner OF Internal Revenue, 339 F.2d 503 (2d Cir. 1964)