DOTHAN COCA-COLA BOTTLING CO. v. UNITED STATES

No. 83-7107.

745 F.2d 1400 (1984)

DOTHAN COCA-COLA BOTTLING CO., INC., a Corporation, Montgomery Coca-Cola Bottling Co., Inc., a Corporation, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Eleventh Circuit.

November 5, 1984.


Attorney(s) appearing for the Case

Glenn L. Archer, Jr., Asst. Atty. Gen., Tax Division, D.O.J., Michael L. Paup, Chief, Appellate Section, Richard Farber, Stephen Gray, Washington, D.C., for defendant-appellant.

M.R. Nachman, Jr., Steiner, Crum & Baker, Montgomery, Ala., for plaintiffs-appellees.

Before RONEY and JOHNSON, Circuit Judges, and MORGAN, Senior Circuit Judge.


RONEY, Circuit Judge:

Plaintiff-taxpayers Dothan Coca-Cola Bottling Company, Inc. and Montgomery Coca-Cola Bottling Company, Inc. sued to recover income taxes and interest paid for the fiscal years ending 1965 through 1969 on the ground that the Internal Revenue Service Commissioner's classification of taxpayers as personal holding companies during these years was erroneous. The district court, 561 F.Supp. 1261, held that payment...

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