Legal Opinion
Stokely-Van Camp, Inc. v. The United States
Court of Appeals for the Federal Circuit
Decided September 9, 1992No. 91-5055PublishedCited by 11 opinions
1Opinion of the Court
ARCHER, Circuit Judge.
Stokely-Van Camp, Inc. (SVC) appeals the November 2, 1990 summary judgment of the United States Claims Court holding that SVC is not entitled to income tax refunds for the years ending May 31, 1978 through May 31, 1982. 1 Stokely-Van Camp, Inc. v. United States, 21 Cl.Ct. 731 (1990). SVC contends that it is entitled to deduct commissions paid to its domestic international sales corporation (DISC), Stokely-Van Camp Overseas, Inc. (SVCO) and that part of the amount SVC paid to redeem stock is a deductible or amortizable cost. We affirm.
BACKGROUND
SVC’s primary business is…
2Cases cited10 opinions
- Woodward v. CommissionerSupreme Court of the United States · 1970
- Commissioner v. DanielsonCourt of Appeals for the Third Circuit · 1967
- United States v. Hilton Hotels Corp.Supreme Court of the United States · 1970
- Arkansas Best Corp. v. CommissionerSupreme Court of the United States · 1988
- Isaac G. Johnson & Co. v. United StatesCourt of Appeals for the Second Circuit · 1945
5 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Fort Howard Corp. v. CommissionerUnited States Tax Court · 1994
- Jack L. Baylin, Tax Matters Partner, Painters Mill Venture v. United StatesCourt of Appeals for the Federal Circuit · 1995
- Lane Bryant, Inc. And the Limited, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 1994
- Hartman v. United StatesCourt of Appeals for the Federal Circuit · 2012
- International Paper Co. v. United StatesUnited States Court of Federal Claims · 1995
6 more not listed; retrieve them via the Exa API.