Legal Opinion

Union Pacific Railroad Company v. The United States

United States Court of Claims

Decided October 18, 1968No. 310-62PublishedCited by 6 opinions

1Opinion of the Court

SKELTON, Judge.

The plaintiff, Union Pacific Railroad Company, was and has been at all times pertinent hereto, a corporation organized and existing under the laws of the State of Utah, with its office and principal place of business in New York. It brought this action to recover, among other items, $4,187,159.68 in income and excess profits tax and assessed interest thereon paid for the calendar year 1942, together with statutory interest thereon, and $9,222,801.78 in statutory interest on refunds or credits of tax previously made for 1942.

Both plaintiff and defendant (The United States of…

2Cases cited13 opinions

  1. LaBelle Iron Works v. United StatesSupreme Court of the United States · 1921
  2. Union Pacific Railroad Company v. The United StatesUnited States Court of Claims · 1968
  3. Brown Shoe Co. v. CommissionerSupreme Court of the United States · 1950
  4. Difco Laboratories, Inc. v. CommissionerUnited States Tax Court · 1948
  5. Bard-Parker Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1955

8 more not listed; retrieve them via the Exa API.

3Cited by6 opinions

  1. Union Pacific Railroad v. United StatesUnited States Court of Claims · 1975
  2. Erie Lackawanna Railroad Company v. The United StatesUnited States Court of Claims · 1970
  3. Magnone v. United StatesDistrict Court, S.D. New York · 1989
  4. Missouri Pacific Railroad Company v. The United StatesUnited States Court of Claims · 1970
  5. McKelvy v. United StatesUnited States Court of Claims · 1973

1 more not listed; retrieve them via the Exa API.

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