U.S. Court of Appeals for the Fifth Circuit, 1965

Foremost Dairies, Inc. v. Laurie W. Tomlinson, as District Director of Internal Revenue for the District of Florida

U.S. Court of Appeals for the Fifth Circuit · Decided February 11, 1965 · Tuttle, Rives, Dyer

341 F.2d 580; 15 A.F.T.R.2d (RIA) 362 (Federal Reporter, Second Series)

Counsel

Ralph H. Martin, James L. Ade, Mil-am, LeMaistre, Ramsay & Martin, Jacksonville, Fla., for appellant., Gilbert E. Andrews, Atty., Dept, of Justice, Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Harry Baum, Edward B. Greensfelder, Jr., Attys., Dept, of Justice, Washington, D. C., Edward F. Boardman, U. S. Atty., William J. Hamilton, Jr., Asst. U. S. Atty., Tampa, Fla., Meyer Rothwacks, Atty., Dept, of Justice, Washington, D. C., for appel-lee.

Cases that cite this one

4 later published cases cite this decision.

Clarksdale Rubber Co. v. Commissioner (United States Tax Court 1965)
Fieldcrest Mills, Inc. v. Coble (N.C. 1976)
Amherst Coal Company v. United States (District Court, S.D. West Virginia 1969)
Frank Ix & Sons Virginia Corporation v. Commissioner of Internal Revenue (3d Cir. 1967)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion

PER CURIAM:

The judgment of the trial court was. based on adequately supported findings of fact and well-reasoned conclusions of law. These conclusions correctly analyzed the law as articulated by the Supreme Court in Libson Shops v. Koehler, 353 U.S. 382, 77 S.Ct. 990, 1 L.Ed.2d 924, and by this court in Willingham v. United States, 5 Cir., 289 F.2d 283. The judgment of the trial court relies on, and is consistent with, the decision by the-Court of Appeals for the Second Circuit in Julius Garfinckel & Co. v. C.I.R., 2d Cir., 335 F.2d 744, cert. denied 85 S.Ct. 651. The judgment of the trial court is affirmed on the findings and conclusions expressed in its judgment, 238 F.Supp. 258. See also Allied Central Stores, Inc. v. C.I.R., 2d Cir., 339 F.2d 503.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.