1. Home
  2. Browse Decisions
  3. F.2d
  4. 511 F.2d
  5. 511 F.2d 1234 (1975)
 

ELOT H. RAFFETY FARMS, INC. v. UNITED STATES

No. 74-1392.

511 F.2d 1234 (1975)

ELOT H. RAFFETY FARMS, INC., Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Eighth Circuit.

Decided February 26, 1975.

Rehearing and Rehearing Denied March 20, 1975.

Attorney(s) appearing for the Case

William S. Estabrook, III, Atty., Tax Div., Dept. of Justice, Washington, D. C., for defendant-appellant.

James E. Reeves, Caruthersville, Mo., for plaintiff-appellee.

Before GIBSON, Chief Judge, CLARK, Associate Justice, Retired, and HEANEY, Circuit Judge.

Rehearing and Rehearing En Banc Denied March 20, 1975.

Mr. Justice CLARK.

This appeal involves a claim for refund of $44,553.35 in federal income taxes paid by Elot H. Raffety Farms, Inc., a Missouri corporation, in the taxable years ending March 31 of 1964, 1967, 1968, 1969, and 1970. The United States District Court for the Eastern District of Missouri granted recovery. We reverse.

From the record, it appears that in early 1965 taxpayer, through...

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