1. Home
  2. Browse Decisions
  3. F.2d
  4. 915 F.2d
  5. 915 F.2d 992 (1990)
 

C.M. THIBODAUX CO., LTD. v. U.S.

No. 89-3717.

915 F.2d 992 (1990)

The C.M. THIBODAUX CO., LTD., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

October 26, 1990.

Attorney(s) appearing for the Case

David Bruce Spizer, New Orleans, La., for plaintiff-appellant.

Steven Gremminger, Trial Atty., Tax Div., U.S. Dept. of Justice, Ernest J. Brown, Laura Marie Conley O'Hanlon, Ann B. Durney, and Gary R. Allen, Chief, Appellate Section, Tax Div., Dept. of Justice, Washington, D.C., for defendant-appellee.

Before GEE, RUBIN and DAVIS, Circuit Judges.

W. EUGENE DAVIS, Circuit Judge:

The C.M. Thibodaux, Co., Ltd. (Thibodaux) appeals a summary judgment denying it recovery of federal income taxes and interest paid under protest. Thibodaux had transferred to its shareholders the right to receive bonuses and delay rentals from mineral leases on corporate property. The district court held that this transfer was an anticipatory assignment of Thibodaux's income and therefore the income from the bonuses and delay rentals...

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