Legal Opinion
The Cincinnati, New Orleans and Texas Pacific Railway Company v. The United States
United States Court of Claims
Decided April 24, 1970No. 91-63PublishedCited by 15 opinions
1Opinion of the Court
OPINION
PER CURIAM: *
This is an income tax refund suit based upon the alleged improper assessment of deficiencies by the Commissioner of Internal Revenue for the taxable years 1947, 1948 and 1949. The assessments were paid, refunds claimed and denied in due course by the Commissioner, and this suit filed by the plaintiff within the statutory permissible period.
The material facts are set forth at length in the findings of fact accompanying this opinion and will be summarized here for consideration of the controlling legal principles.
Plaintiff, The Cincinnati, New Orleans and Texas Pacific…
2Cases cited19 opinions
- Old Colony Railroad v. CommissionerSupreme Court of the United States · 1932
- American Automobile Assn. v. United StatesSupreme Court of the United States · 1961
- Schulde v. CommissionerSupreme Court of the United States · 1963
- Ft. Howard Paper Co. v. CommissionerUnited States Tax Court · 1967
- Commissioner of Internal Revenue v. O. Liquidating CorporationCourt of Appeals for the Third Circuit · 1961
14 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Commissioner v. Idaho Power Co.Supreme Court of the United States · 1974
- Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980
- Union Pacific Railroad v. United StatesUnited States Court of Claims · 1975
- Mountain Fuel Supply Company v. United StatesCourt of Appeals for the Tenth Circuit · 1971
- Heaven Hill Distilleries, Inc. v. United StatesUnited States Court of Claims · 1973
10 more not listed; retrieve them via the Exa API.