Legal Opinion
The El Paso Company, and El Paso Natural Gas Company v. The United States
Court of Appeals for the Federal Circuit
Decided December 3, 1982No. Appeal 23-78PublishedCited by 18 opinions
1Per curiam
I
Issues
This is a suit brought in the former United States Court of Claims and seeking refund of corporate income taxes paid. It involves several years during which the taxpayers incurred expenditures to effect divestiture of corporate property pursuant to requirements of the United States Supreme Court. Some expenditures were fruitless as the divestiture plans they were to implement were ultimately disapproved. Some helped effectuate the final approved divestiture. The issues we are to decide are the proper treatment of these expenditures. We hold in Part III of this opinion that, in general,…
2Cases cited21 opinions
- Woodward v. CommissionerSupreme Court of the United States · 1970
- United States v. El Paso Natural Gas Co.Supreme Court of the United States · 1964
- Cascade Natural Gas Corp. v. El Paso Natural Gas Co.Supreme Court of the United States · 1967
- United States v. E. I. Du Pont De Nemours & Co.Supreme Court of the United States · 1961
- California v. Federal Power CommissionSupreme Court of the United States · 1962
16 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Sealy Power, Ltd. v. CommissionerCourt of Appeals for the Fifth Circuit · 1995
- A.E. Staley Manufacturing Company and Subsidiaries v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1997
- National Starch and Chemical Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1990
- A.E. Staley Mfg. Co. v. CommissionerUnited States Tax Court · 1995
- National Starch & Chemical Corp. v. CommissionerUnited States Tax Court · 1989
13 more not listed; retrieve them via the Exa API.