Legal Opinion
Petroleum Heat and Power Co., Inc. v. The United States
United States Court of Claims
Decided January 24, 1969No. 80-67PublishedCited by 6 opinions
1Opinion of the Court
ON PLAINTIFF’S MOTION AND DEFENDANT’S CROSS-MOTION FOR SUMMARY JUDGMENT
COLLINS, Judge.
Plaintiff, a New York corporation with its principal office in Stamford, Connecticut, brings this action for refund of corporate income taxes paid in 1963 and 1964 for the period July 1, 1962, to December 31, 1962. The case is now before us on the motions of the parties for summary judgment. For reasons herein expressed, we grant plaintiff’s motion and deny defendant’s. The stipulated facts pertinent to the decision are as follows:
Plaintiff corporation was organized in 1952 as successor to a corporation of…
2Cases cited15 opinions
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- American Automobile Assn. v. United StatesSupreme Court of the United States · 1961
- Schulde v. CommissionerSupreme Court of the United States · 1963
- Beacon Publishing Company, a Kansas Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1955
- E. W. Schuessler and Aline Schuessler v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1956
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3Cited by6 opinions
- James Gray, Under the Last Will and Testament of Hamilton Gray, Deceased v. United StatesCourt of Appeals for the Third Circuit · 1969
- Boise Cascade Corp. v. United StatesUnited States Court of Claims · 1976
- Tipton and Kalmbach, Inc. v. United StatesCourt of Appeals for the Tenth Circuit · 1973
- Crist v. United States (In Re Crist)United States Bankruptcy Court, N.D. Iowa · 1988
- Silberman v. United StatesDistrict Court, W.D. Pennsylvania · 1971
1 more not listed; retrieve them via the Exa API.