1. Home
  2. Browse Decisions
  3. F.2d
  4. 367 F.2d
  5. 367 F.2d 669 (1966)
 

CHERRY-BURRELL CORPORATION v. UNITED STATES

No. 18110.

367 F.2d 669 (1966)

CHERRY-BURRELL CORPORATION, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Eighth Circuit.

Rehearing Denied December 7, 1966.

Attorney(s) appearing for the Case

Paul A. Teschner, of Pope, Ballard, Uriell, Kennedy, Shepard & Fowle, Chicago, Ill., for appellant. Frank H. Uriell, Chicago, Ill., was with him on the brief.

Edward Lee Rogers, Atty., Dept. of Justice Washington, D. C., for appellee. C. Moxley Featherston, Acting Asst. Atty. Gen., Lee A. Jackson, David O. Walter, Attys., Dept. of Justice, Tax Division, Washington, D. C., and Donald E. O'Brien, U. S. Atty., Sioux City, Iowa, were with him on the brief.

Before JOHNSEN and BLACKMUN, Circuit Judges, and YOUNG, District Judge.

BLACKMUN, Circuit Judge.

This action for refund of corporate income taxes paid for fiscal years ended October 31, 1955 and 1956 concerns the tax-free distribution provisions of § 112 (b) (6) (A) and (D) and (i)1 of the Internal Revenue Code of 1939 and the impact of intervening ligation upon the three-year requirement of that section. There appears to be little helpful precedent.

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