1. Home
  2. Browse Decisions
  3. F.Supp.
  4. 309 F.Supp.
  5. 309 F.Supp. 298 (1970)
 

BARNES MOTOR & PARTS COMPANY v. UNITED STATES

Civ. No. 1113.

309 F.Supp. 298 (1970)

BARNES MOTOR & PARTS COMPANY, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, E. D. North Carolina, Wilson Division.

February 17, 1970.

Attorney(s) appearing for the Case

Thomas L. Norris, Jr., N. A. Townsend, Jr., of Poyner, Geraghty, Hartsfield & Townsend, Raleigh N. C., for plaintiff.

Warren H. Coolidge, U. S. Atty., Raleigh, N. C., Myron C. Baum, G. Thaddeus Williams, Tax Division, Department of Justice, Washington, D. C., for defendant.

OPINION AND ORDER

SUMMARY

LARKINS, District Judge.

The issues in this action relate to the statutory limitations on the availability of Subchapter S (Title 26 U.S.C.A. §§ 1371 through 1377) elections to small business corporations, specifically, the one-class-of-stock and the affiliated-group requirements, and the applicability of the laches principle to the conduct of government agents. The...

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