Legal Opinion
Kohler Co. And Subsidiaries v. United States
Court of Appeals for the Federal Circuit
Decided September 17, 1997No. 96-5043PublishedCited by 6 opinions
1Opinion of the Court
SCHALL, Circuit Judge.
This tax case presents us with two distinct issues. Kohler Co. and subsidiaries (“Koh-ler”) appeal from the November 8, 1995 final judgment of the United States Court of Fed eral Claims in Kohler Co. v. United States, 34 Fed. Cl. 379 (1995). The Court of Federal Claims held that the Internal Revenue Service (“IRS”) correctly precluded Kohler Co. from including Kohler Ltd., its wholly-owned Canadian subsidiary, in its consolidated tax return for 1985. Id. at 387. The court also held that the IRS’s determination that Koh-ler’s 1984 income was not clearly reflected through…
2Cases cited7 opinions
- Skip Kirchdorfer, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 1993
- Rca Corporation v. United StatesCourt of Appeals for the Second Circuit · 1981
- U.S. Padding Corp. v. CommissionerUnited States Tax Court · 1987
- U.S. Padding Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1989
- Hamilton Industries, Inc. v. CommissionerUnited States Tax Court · 1991
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3Cited by6 opinions
- American Express Company and Affiliated Subsidiaries v. United StatesCourt of Appeals for the Federal Circuit · 2001
- Suzy's Zoo (R) v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2001
- La Crosse Footwear, Inc. And International Footwear Corporation v. United StatesCourt of Appeals for the Federal Circuit · 1999
- Greiner v. United StatesUnited States Court of Federal Claims · 2015
- Hillsborough Holdings Corp. v. United States (In Re Hillsborough Holdings Corp.)United States Bankruptcy Court, M.D. Florida · 2010
1 more not listed; retrieve them via the Exa API.