Legal Opinion
United States Gypsum Co. v. United States
Court of Appeals for the Seventh Circuit
Decided October 29, 1971No. Nos. 18357-18362PublishedCited by 10 opinions
1Opinion of the Court
FAIRCHILD, Circuit Judge.
United States Gypsum Company (USG) and United States Gypsum Export Company (Export), a wholly owned subsidiary of USG, brought actions for refund of income taxes. Some of taxpayers’ claims were established. The only issues before us on appeal relate to offsets claimed by the government on account of reallocations of income under 26 U.S.C. § 482 between USG and Export and between USG and another subsidiary, Panama Gypsum Company, Inc. (PG). The decision of the district court *447is reported at 304 F.Supp. 627 (N.D.Ill., 1969), and we shall avoid unnecessary-repetition.
The…
2Cases cited8 opinions
- Helvering v. HorstSupreme Court of the United States · 1940
- Young & Rubicam, Inc. v. The United StatesUnited States Court of Claims · 1969
- Spicer Theatre, Inc. v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Copley Theatre, Inc.Court of Appeals for the Sixth Circuit · 1965
- Jesse E. Hall, Sr., and Rhoda O. Hall v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1961
- Baldwin-Lima-Hamilton Corporation, a Corporation of Delaware v. United StatesCourt of Appeals for the Seventh Circuit · 1970
3 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Elec. Arts, Inc. v. Comm'rUnited States Tax Court · 2002
- Ross Glove Co. v. CommissionerUnited States Tax Court · 1973
- Wisconsin Big Boy Corporation v. Commissioner of Internal Revenue, Marc's Big Boy Prospect, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1971
- Ruddick Corp. v. United StatesUnited States Court of Claims · 1981
- Diefenthal v. United StatesDistrict Court, E.D. Louisiana · 1973
5 more not listed; retrieve them via the Exa API.