Legal Opinion
General Dynamics Corp. v. The United States
Court of Appeals for the Federal Circuit
Decided September 19, 1985No. Appeal 85-760PublishedCited by 2 opinions
1Opinion of the Court
OPINION
BISSELL, Circuit Judge.
The issues presented in this court, with one exception, were thoroughly treated in the trial court’s opinion filed by Judge Seto, reported at 6 Cl.Ct. 250 (1984). The one issue which we need to address on appeal is the government’s contention that the Claims Court’s application of the “all events test” in Treas.Reg. § 1.461-l(a)(2) (1984) is contrary to precedent binding upon this court. 1
Taxpayer, an accrual basis taxpayer, is a self-insurer of its medical care plan. It deducted, as an expense on its federal income tax return, an estimate of its liability to pay…
2Cases cited7 opinions
- South Corporation and Seal Fleet, Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1982
- The Washington Post Company v. The United StatesUnited States Court of Claims · 1969
- Eastman Kodak Co. v. United StatesUnited States Court of Claims · 1976
- Kimberly-Clark Corporation v. Fort Howard Paper CompanyCourt of Appeals for the Federal Circuit · 1985
- Kaiser Steel Corporation v. United StatesCourt of Appeals for the Ninth Circuit · 1983
2 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- United States v. General Dynamics Corp.Supreme Court of the United States · 1987
- United States v. General Dynamics Corp.Supreme Court of the United States · 1987