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

Fifth Circuit

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

341 F.2d 580, 15 A.F.T.R.2d (RIA) 362

CourtCourt of Appeals for the Fifth Circuit

DecidedFebruary 11, 1965

Docket21244

StatusPublished

Cited by5 cases

This text of 341 F.2d 580 (Foremost Dairies, Inc. v. Laurie W. Tomlinson, as District Director of Internal Revenue for the District of Florida) is published on Counsel Stack Legal Research, covering Court of Appeals for the Fifth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Foremost Dairies, Inc. v. Laurie W. Tomlinson, as District Director of Internal Revenue for the District of Florida, 341 F.2d 580, 15 A.F.T.R.2d (RIA) 362 (5th Cir. 1965).

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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.

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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.

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341 F.2d 580, 15 A.F.T.R.2d (RIA) 362, Counsel Stack Legal Research, https://law.counselstack.com/opinion/foremost-dairies-inc-v-laurie-w-tomlinson-as-district-director-of-ca5-1965.

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