Legal Opinion

United States v. General Dynamics Corp.

Supreme Court of the United States

Decided April 22, 1987No. 85-1385Published

1Opinion of the Court 1

481 U.S. 239 (1987)

UNITED STATES

v.

GENERAL DYNAMICS CORP. ET AL.

No. 85-1385.

Supreme Court of United States.

Argued January 13, 1987

Decided April 22, 1987

CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE FEDERAL CIRCUIT

Alan I. Horowitz argued the cause for the United States. With him on the briefs were Solicitor General Fried, Assistant Attorney General Olsen, David English Carmack, and William A. Whitledge.

Lynne E. McNown argued the cause for respondents. With her on the brief was Keith F. Bode.

2Opinion of the Court · MarshallJustice Marshall

The issue in this case is whether an accrual-basis taxpayer providing medical benefits to its…

Also in this document: Dissent.

3Cases cited14 opinions

  1. Helvering v. TaylorSupreme Court of the United States · 1935
  2. United States v. AndersonSupreme Court of the United States · 1926
  3. Lucas v. American Code Co.Supreme Court of the United States · 1930
  4. Brown v. HelveringSupreme Court of the United States · 1934
  5. Security Flour Mills Co. v. CommissionerSupreme Court of the United States · 1944

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