Brown & Williamson Tobacco Corp. v. United States

BROWN & WILLIAMSON TOBACCO CORP., Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant

Brown & Williamson Tobacco Corp. v. United States, 491 F.2d 1258 (6th Cir. 1974)

Court: Court of Appeals for the Sixth Circuit · U.S. Courts of Appeals
Decided: February 28, 1974
Docket: No. 73-1674
Judges: Celebrezze, Engel, Per Curiam, Rosenstein
Citations: 491 F.2d 125833 A.F.T.R.2d (RIA) 8131974 U.S. App. LEXIS 9857

Cited by 14 3 descriptions by later courts Original from court

Opinion — Per Curiam

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).

How later courts describe this case

Explanatory parentheticals written by citing courts — 3 in all; the most informative distinct ones are shown.

(tobacco sheds functioned to store and age the tobacco)

McKenzie v. Comm'r, 85 T.C. No. 52
(tobacco storage sheds not buildings)

A. C. Monk & Co. v. The United States, A, 686 F.2d 1058 (4th Cir. 1982)

Cited by 14 cases

View all citing references →

Relies on it most ⓘ

Munford, Inc. v. Commissioner87 T.C. No. 25
Consolidated Freightways, Inc. & Affiliates v. Commissioner74 T.C. 768 (Tax Ct. 1980)
Scott Paper Co. v. Commissioner74 T.C. No. 14
Yellow Freight System, Inc. v. United States538 F.2d 790 (8th Cir. 1976)
Brown-Forman Distillers Corp. v. United States499 F.2d 1263 (Ct. Cl. 1974)
Illinois Cereal Mills, Inc. v. Commissioner of Internal Revenue789 F.2d 1234 (7th Cir. 1986)

Most recent

Hart v. Commissioner1999 T.C. Memo. 236
Munford, Inc. v. Commissioner of Internal Revenue849 F.2d 1398 (11th Cir. 1988)
Munford, Inc. v. Commissioner87 T.C. No. 25
Hirl v. Commissioner1986 T.C. Memo. 289
Illinois Cereal Mills, Inc. v. Commissioner of Internal Revenue789 F.2d 1234 (7th Cir. 1986)
McKenzie v. Commissioner85 T.C. No. 52

Citing references are not a citator: they show that a later opinion cites this case, not whether it followed, distinguished, or overruled it. Check negative history before relying on this case.

Authorities cited 1

Depth	Case	Cited by
	Brown & Williamson Tobacco Corp. v. United States, 369 F. Supp. 1283 (W.D. Ky. 1973)	21

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