Brown & Williamson Tobacco Corp. v. United States, 491 F.2d 1258 (6th Cir. 1974). · Go Syfert
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Brown & Williamson Tobacco Corp. v. United States, 491 F.2d 1258 (6th Cir. 1974). Cases Citing This Book View Copy Cite
32 citation events across 8 distinct courts.
Strongest positive: Munford, Inc. v. Commissioner of Internal Revenue (ca11, 1988-07-21)
Treatment trajectory · 1974 → 2026 · click a year to view as-of
1974 2000 2026
Top citers, strongest first. 1 distinct citer. How cited ↗
discussed Cited "see, e.g." Munford, Inc. v. Commissioner of Internal Revenue (2×)
11th Cir. · 1988 · signal: see, e.g. · confidence low
See, e.g., Brown and Williamson Tobacco Corp. v. United States, 491 F.2d 1258 (6th Cir.1974) (tobacco drying sheds are not buildings because they provide only incidental working space); Thirup v. Commissioner of Internal Revenue, 508 F.2d 915 (9th Cir.1974) (a greenhouse is not a building by function); Brown-Forman Distillers Corp. v. United States, 205 Ct.Cl. 402 , 499 F.2d 1263, 1269-72 (1974) (whiskey maturation facilities are not buildings based on function).
Retrieving the full opinion text from the archive…
BROWN & WILLIAMSON TOBACCO CORP., Plaintiff-Appellee,
v.
UNITED STATES of America, Defendant-Appellant
73-1674.
Court of Appeals for the Sixth Circuit.
Feb 28, 1974.
491 F.2d 1258
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.
Celebrezze, Engel, Per Curiam, Rosenstein.
Cited by 19 opinions  |  Published
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).