Legal Opinion
Citizens' Acceptance Corporation, a Dissolved Corporation Continued by Statute for Purposes of Suit v. United States
Court of Appeals for the Third Circuit
Decided June 19, 1972No. 71-1518PublishedCited by 23 opinions
1Opinion of the Court
OPINION OF THE COURT
VAN DUSEN, Circuit Judge.
Citizens’ Acceptance Corporation (“Citizens”) brought suit against the United States for a federal income tax refund. After submission of a stipulation of facts to the district court, both Citizens and the United States filed motions for summary judgment. The United States has appealed from the district court order denying its motion for summary judgment and granting that filed by Citizens. See Citizens’ Acceptance Corporation v. United States, 320 F. Supp. 798 (D.Del.1971).
The transaction giving rise to Citizens’ refund suit was a sale by Citizens…
2Cases cited9 opinions
- Nash v. United StatesSupreme Court of the United States · 1970
- West Seattle National Bank of Seattle v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1961
- Louis Spitalny and Betty Spitalny, His Wife v. United States of America, William Erdwurm and Bart F. Erdwurm, His Wife v. United StatesCourt of Appeals for the Ninth Circuit · 1970
- Frank E. Connery, in No. 19,432 v. United States of America. Max Kraven, in No. 19,433 v. United StatesCourt of Appeals for the Third Circuit · 1972
- Handelman v. CommissionerUnited States Tax Court · 1961
4 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Hillsboro National Bank v. CommissionerSupreme Court of the United States · 1983
- Estate of Delman v. CommissionerUnited States Tax Court · 1979
- Dunlop Tire & Rubber Corp. v. Earl's Tire Service, Inc. (In Re Earl's Tire Service, Inc.)District Court, D. Delaware · 1980
- Tennessee Carolina Transp., Inc. v. CommissionerUnited States Tax Court · 1975
- Hempt Bros., Inc. v. United StatesCourt of Appeals for the Third Circuit · 1974
18 more not listed; retrieve them via the Exa API.