Legal Opinion
Exxon Corp. v. United States
United States Court of Claims
Decided March 7, 1990No. 235-79TPublishedCited by 5 opinions
1Opinion of the Court
OPINION
SMITH, Chief Judge.
This case, involving the propriety of certain federal corporate tax deductions claimed by the Exxon Corporation, comes before the court for a third time. The validity of Exxon’s $27.4 million deduction for an uncollectible debt owed to an Exxon subsidiary has already been established in prior proceedings. Only the government’s two offset claims — one for an allegedly improper $9 million bad debt deduction, the other for an allegedly improper $2.13 million worthless securities deduction — remain for disposition by the court. For the reasons set forth below, the…
2Cases cited8 opinions
- In the Matter of Thomas v. Cassidy, Debtor-AppellantCourt of Appeals for the Seventh Circuit · 1990
- Fidelity and Deposit Company of Maryland v. Usaform Hail Pool, Inc., Etc.Court of Appeals for the Fifth Circuit · 1975
- Carolyn L. Ducey, Lois M. Olson, Helen Gruegel v. United StatesCourt of Appeals for the Ninth Circuit · 1987
- Exxon Corporation v. The United StatesCourt of Appeals for the Federal Circuit · 1986
- Exxon Corp. v. United StatesUnited States Court of Claims · 1985
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3Cited by5 opinions
- Exxon Corporation v. The United StatesCourt of Appeals for the Federal Circuit · 1991
- Hines v. Secretary of the Department of Health & Human ServicesUnited States Court of Claims · 1990
- Fricano v. United StatesUnited States Court of Claims · 1991
- Metzger ex rel. Metzger v. Secretary of the Department of Health & Human ServicesUnited States Court of Claims · 1990
- Granite Construction Co. v. United StatesUnited States Court of Claims · 1991