Legal Opinion
United States Freight Company and Subsidiaries v. The United States
United States Court of Claims
Decided February 20, 1970No. 138-66PublishedCited by 23 opinions
1Opinion of the Court
OPINION*
LARAMORE, Judge:
This is an action to recover Federal income taxes paid by the United States Freight Company and its subsidiaries for the year I960; The issue before us involves the proper characterization for tax purposes of liquidated damages and consultant fees expended by plaintiff1 during the year under review. The factual context in which this suit arises is detailed below.
The United States Freight Company is a Delaware corporation which maintains its principal office in New York City. It is engaged in the business of furnishing freight transportation services. The company’s…
2Cases cited24 opinions
- Commissioner of Internal Revenue v. José FerrerCourt of Appeals for the Second Circuit · 1962
- Dynamics Corporation of America, as Successor in Interest to International Fermont, Inc. v. The United StatesUnited States Court of Claims · 1968
- Commissioner of Internal Revenue v. Golonsky. Commissioner of Internal Revenue v. GoldCourt of Appeals for the Third Circuit · 1952
- Bihlmaier v. CommissionerUnited States Tax Court · 1951
- De Woskin v. CommissionerUnited States Tax Court · 1960
19 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Estate of Franklin v. CommissionerUnited States Tax Court · 1975
- Derr v. CommissionerUnited States Tax Court · 1981
- Philip Handelman and Esther Handelman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1975
- William W. Saunders and Gertrude H. Saunders v. United StatesCourt of Appeals for the Ninth Circuit · 1971
- Commercial Solvents Corporation v. The United StatesUnited States Court of Claims · 1970
18 more not listed; retrieve them via the Exa API.