U.S. Court of Appeals for the Sixth Circuit, 1974

Brown & Williamson Tobacco Corp. v. United States

U.S. Court of Appeals for the Sixth Circuit · Decided February 28, 1974 · Celebrezze, Engel, Per Curiam, Rosenstein

491 F.2d 1258; 33 A.F.T.R.2d (RIA) 813; 1974 U.S. App. LEXIS 9857 (Federal Reporter, Second Series)

Counsel

Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Jonathan S. Cohen, Ann Belanger, Attys., Tax Div., Dept. of Justice, Washington, D. C., on brief, for defendant-appellant; George J. Long, U. S. Atty., William F. Trusty, Asst. U. S. Atty., of counsel., Robert L. Maddox, Jon L. Fleischaker, Wyatt, Grafton & Sloss, Louisville, Ky., David A. Schechter, Louisville, Ky., on brief, for Brown & Williamson Tobacco Corp.

Cases that cite this one

11 later published cases cite this decision.

Munford, Inc. v. Commissioner of Internal Revenue (11th Cir. 1988)
Scott Paper Co. v. Commissioner (United States Tax Court 1980)
Consolidated Freightways, Inc. & Affiliates v. Commissioner (United States Tax Court 1980)
Illinois Cereal Mills, Inc. v. Commissioner of Internal Revenue (7th Cir. 1986)
Hirl v. Commissioner (United States Tax Court 1986)
Illinois Cereal Mills, Inc. v. Commissioner (United States Tax Court 1983)
A. C. Monk & Company, Inc. v. The United States of America, A. C. Monk & Company, Inc. v. The United States of America (4th Cir. 1982)
Ft. Howard Paper Co. v. Commissioner (United States Tax Court 1977)
Yellow Freight System, Inc. v. United States (8th Cir. 1976)
Yellow Freight System, Inc. v. United States (District Court, W.D. Missouri 1975)
Brown-Forman Distillers Corp. v. United States (Court of Claims 1974)

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.

This is an appeal from a judgment entered on March 30, 1973, in which the Appellee was awarded a refund of federal income taxes.

Upon consideration of the briefs and arguments of counsel, it is ordered that the Judgment of the District Court be and it is hereby affirmed for the reasons set forth in the opinion of District Judge Allen. 369 F.Supp. 1283 (1974).

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