Legal Opinion
Freeport Sulphur Company v. United States
United States Court of Claims
Decided July 16, 1958No. 220-54PublishedCited by 7 opinions
1Opinion of the Court
LITTLETON, Judge.
Plaintiff sues to recover $96,745.08 with interest, representing an alleged overpayment of its corporate income tax for the calendar year 1947. Plaintiff’s claim arises out of the alleged erroneous *649disallowance by the Commissioner of Internal Revenue of credits against plaintiff’s Federal income tax under the provisions of section 131(a) and section 131(f) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 131 (a, f), covering taxes paid to foreign countries.
On December 4, 1946, and for several years prior thereto, plaintiff, a Delaware corporation, owned 94.32 percent of…
2Cases cited3 opinions
- Hellmich v. HellmanSupreme Court of the United States · 1928
- Foster v. United StatesSupreme Court of the United States · 1938
- Idaho Power Company v. United StatesUnited States Court of Claims · 1958
3Cited by7 opinions
- Associated Telephone and Telegraph Company, and Cross v. United States of America, and CrossCourt of Appeals for the Second Circuit · 1962
- Fowler Hosiery Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1962
- Fowler Hosiery Co. v. CommissionerUnited States Tax Court · 1961
- Associated Telephone and Telegraph Co. v. United StatesDistrict Court, S.D. New York · 1961
- Freeport Sulphur Company v. United StatesUnited States Court of Claims · 1959
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