CEDAR GROVE LIME COMPANY v. UNITED STATES

Civ. Nos. 2878, 2879.

249 F.Supp. 889 (1965)

CEDAR GROVE LIME COMPANY, Inc., a dissolved corporation, by its directors and stockholders, Fred Fleming, W. E. McDonald, James R. Johnson, and Frank Miller v. UNITED STATES of America. Melba FLEMING, Executor of the Estate of Fred Fleming, as transferee of Cedar Grove Lime Company, Inc., a dissolved corporation v. UNITED STATES of America.

United States District Court M. D. Tennessee, Nashville Division.

November 16, 1965.


Attorney(s) appearing for the Case

Joe W. Henry, Jr., Henry & Henry, Pulaski, Tenn., James W. Allen, Nashville, Tenn., for plaintiffs.

James F. Neal, U. S. Atty., Nashville, Tenn., J. W. Watkins, U. S. Dept. of Justice, Washington, D. C., for defendant.


GRAY, District Judge.

Plaintiffs brought these actions to recover certain sums paid by them as income taxes and interest for the year 1952. In 1952, the Cedar Grove Lime Company, Inc., operated a quarry in Giles County, Tennessee. On its tax return for that year it took a deduction for depletion on the material which it mined at the rate of ten percent. Later, after it was dissolved, Cedar Grove, by its former stockholders, filed a claim for refund in which it asserted...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases