Legal Opinion
L & F International Sales Corporation v. United States
Court of Appeals for the Ninth Circuit
Decided August 28, 1990No. 88-6730PublishedCited by 16 opinions
1Opinion of the Court
O’SCANNLAIN, Circuit Judge:
In this federal income tax case involving eligibility for preferable treatment to a domestic international sales corporation, the question presented is whether an intercor-porate payment should have been made within sixty days (as prescribed by the Secretary of the Treasury) or within two and one-half months (as contended by the taxpayer).
I
A
Before we turn to the facts in this appeal from judgment dismissing a complaint seeking a refund of federal income tax, it is appropriate for us to set forth the relevant statutory and policy background. Deficits in the United…
2Cases cited6 opinions
- United States v. Vogel Fertilizer Co.Supreme Court of the United States · 1982
- Cwt Farms, Inc. And Cwt International, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1985
- Lecroy Research Systems Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1984
- Gehl Company v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1986
- Thomas International Limited v. The United StatesCourt of Appeals for the Federal Circuit · 1985
1 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- The Ann Jackson Family Foundation v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1994
- General Dynamics Corp. v. CommissionerUnited States Tax Court · 1997
- UNION CARBIDE CORP. v. COMMISSIONERUnited States Tax Court · 1998
- Sim-Air, USA, Ltd. v. CommissionerUnited States Tax Court · 1992
- Hughes Int'l Sales Corp. v. CommissionerUnited States Tax Court · 1993
11 more not listed; retrieve them via the Exa API.