Legal Opinion
Ottawa Silica Company v. The United States
Court of Appeals for the Federal Circuit
Decided January 26, 1983No. 272-78PublishedCited by 66 opinions
1Per curiam
This tax refund suit for tax years 1964, 1967, 1969-1971, comes before us on appeal from the United States Claims Court. * Two issues are involved: (1) whether taxpayer Ottawa Silica Company is entitled to certain percentage depletion deductions for 1965-71, and (2) whether that company may claim a charitable contribution for the transfer of land to a high school district. On both questions, Judge Colaianni ruled against taxpayer and therefore dismissed its petition. We fully agree with that opinion, which is appended hereto, and therefore affirm on the basis of that opinion.
Affirmed.
APPENDIX
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2Cases cited15 opinions
- Union Pacific Railroad Company v. The United StatesUnited States Court of Claims · 1968
- Robert C. Stubbs and Mary Ann Stubbs, Husband and Wife v. United StatesCourt of Appeals for the Ninth Circuit · 1970
- United States v. Transamerica Corporation, Transamerica Corporation v. United StatesCourt of Appeals for the Ninth Circuit · 1968
- Forward Communications Corp. v. United StatesUnited States Court of Claims · 1979
- Ruth K. Dowell, Individually and as of the Estate of H. B. Dowell, Deceased v. United StatesCourt of Appeals for the Tenth Circuit · 1977
10 more not listed; retrieve them via the Exa API.
3Cited by66 opinions
- Charles R. Hefti and Marion Hefti v. Internal Revenue ServiceCourt of Appeals for the Seventh Circuit · 1993
- Elrod v. CommissionerUnited States Tax Court · 1986
- Lockheed Martin Corp. v. United StatesCourt of Appeals for the Federal Circuit · 2000
- Cencast Services, L.P. v. United StatesCourt of Appeals for the Federal Circuit · 2013
- Transamerica Corporation v. The United StatesCourt of Appeals for the Federal Circuit · 1990
61 more not listed; retrieve them via the Exa API.