1. Home
  2. Browse Decisions
  3. F.Supp.
  4. 317 F.Supp.
  5. 317 F.Supp. 423 (1970)
 

S. E. EVANS, INC. v. UNITED STATES

No. FS-69-C-27.

317 F.Supp. 423 (1970)

S. E. EVANS, INC., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, W. D. Arkansas, Fort Smith Division.

September 17, 1970.

Attorney(s) appearing for the Case

Bruce Shaw, of Shaw & Ledbetter, Fort Smith, Ark., E. C. Gilbreath, of Jones, Gilbreath & Jones, Fort Smith, Ark., for plaintiff.

Ben A. Douglas, Dept. of Justice, Fort Worth, Tex., Robert E. Johnson, Asst. U. S. Atty., Fort Smith, Ark., for defendant.

MEMORANDUM OPINION

PAUL X. WILLIAMS, District Judge.

This is a civil action brought by plaintiff, S. E. Evans, Inc., for refund of federal income taxes and interest in the amount of $102,377.34 assessed against the corporation for the year 1965.

The question presented for decision is whether gain on the sale of corporate property previously expensed qualifies for nonrecognition in a liquidating sale under § 337 of the Internal Revenue Code of...

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