1. Home
  2. Browse Decisions
  3. F.2d
  4. 527 F.2d
  5. 527 F.2d 621 (1975)
 

W & W FERTILIZER CORPORATION v. UNITED STATES

No. 17-74.

527 F.2d 621 (1975)

W & W FERTILIZER CORPORATION v. The UNITED STATES.

United States Court of Claims.

December 17, 1975.

Attorney(s) appearing for the Case

Sherwin P. Simmons, Tampa, Fla., atty. of record, for plaintiff; Harold W. Mullis, Jr., Ronald S. Nauveen and Trenam, Simmons, Kemker, Scharf & Barkin, Tampa, Fla., of counsel.

Charles E. Auslander, Jr., Washington, D. C., with whom was Asst. Atty. Gen. Scott P. Crampton, for defendant; Theodore D. Peyser, Jr., and Donald H. Olson, Washington, D. C., of counsel.

Before COWEN, Chief Judge, LARAMORE, Senior Judge, and BENNETT, Judge.

ON DEFENDANT'S MOTION FOR SUMMARY JUDGMENT AND PLAINTIFF'S CROSS-MOTION FOR SUMMARY JUDGMENT

LARAMORE, Senior Judge:

This is an action to recover Federal corporate income taxes paid by plaintiff, under protest, for the taxable year ended March 31, 1970. The sole question presented is whether the taxpayer's prior election to be treated as a "small business corporation" under Subchapter S of the Internal Revenue Code of 1954,1 terminated...

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