1. Home
  2. Browse Decisions
  3. F.2d
  4. 514 F.2d
  5. 514 F.2d 675 (1975)
 

FIRST RAILROAD & BANK. CO. OF GA. v. UNITED STATES

No. 73-3184.

514 F.2d 675 (1975)

FIRST RAILROAD & BANKING COMPANY OF GEORGIA, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

Rehearing and Rehearing Denied October 8, 1975.

Attorney(s) appearing for the Case

Scott P. Crampton, Asst. Atty. Gen., Fred Luyties, Atty., Meyer Rothwacks, Tax Div., Dept. of Justice, Washington, D. C., Edmund A. Booth, Jr., Asst. U. S. Atty., R. Jackson B. Smith, Jr., U. S. Atty., Augusta, Ga., Bennet N. Hollander, Murray S. Horwitz, Attys., Tax Div., Dept. of Justice, Washington, D. C., for defendant-appellant.

James R. Harper, Atlanta, Ga., for plaintiff-appellee.

Before BROWN, Chief Judge, and GODBOLD and RONEY, Circuit Judges.

Rehearing and Rehearing En Banc Denied October 8, 1975.

JOHN R. BROWN, Chief Judge:

The Government appeals from a judgment granting First R.R. & Banking Company of Georgia's (taxpayer's) prayer for recovery of a deficiency assessment, paid for the years 1961 through 1964. It is argued the District Court erroneously held taxpayer was entitled to exclude the income of a sub-subsidiary, First of Georgia Life Insurance

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