Legal Opinion
Transamerica Corporation v. United States
District Court, N.D. California
Decided May 20, 1966No. Civ. 42548PublishedCited by 22 opinions
1Opinion of the Court
MEMORANDUM OF DECISION
SWEIGERT, District Judge.
This is an action brought by Transamerica Corporation (hereinafter referred to as Transamerica) pursuant to the provisions of 68A Stat. 876 (1954), 26 U.S.C. Sec. 7422 (1964) and 62 Stat. 933 (1948), 28 U.S.C. Sec. 1346(a) (1) (1964) for a refund of federal income taxes for the calendar year 1958.
Jurisdiction is invoked under the provisions of 28 U.S.C. Secs. 2401-2402 (1964).
This case is submitted for decision on the pleadings, a Stipulation of Facts, filed on December 8, 1965, with certain exhibits incorporated, and the testimony of one…
2Cases cited26 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Commissioner v. HeiningerSupreme Court of the United States · 1943
21 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- United States v. Transamerica Corporation, Transamerica Corporation v. United StatesCourt of Appeals for the Ninth Circuit · 1968
- Singer Co. v. United StatesUnited States Court of Claims · 1971
- Cagle v. CommissionerCourt of Appeals for the Fifth Circuit · 1976
- United States v. General Bancshares Corporation, General Bancshares Corporation v. United StatesCourt of Appeals for the Eighth Circuit · 1968
- The El Paso Company, and El Paso Natural Gas Company v. The United StatesCourt of Appeals for the Federal Circuit · 1982
17 more not listed; retrieve them via the Exa API.