Legal Opinion
General Dynamics Corp. v. United States
United States Court of Claims
Decided September 7, 1984No. 7-81TPublishedCited by 4 opinions
1Opinion of the Court
OPINION
SETO, Judge.
In this action, plaintiffs request an income tax refund based on an accrued expense deduction which was disallowed by the Internal Revenue Service for the taxable year 1972. The issue before the court is whether the fact and amount of plain*252tiffs’ liability is certain enough for the purpose of determining an accrued expense deduction. For the reasons set forth below, the court concludes that the deduction should be allowed and that plaintiffs are entitled to a refund.
FACTS
A three-day trial was held in St. Louis, Missouri where plaintiffs introduced the testimony of various…
2Cases cited11 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Dixie Pine Products Co. v. CommissionerSupreme Court of the United States · 1944
- American Automobile Assn. v. United StatesSupreme Court of the United States · 1961
- Harrold v. Commissioner of Internal Revenue. Cromling v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1951
- The Washington Post Company v. The United StatesUnited States Court of Claims · 1969
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3Cited by4 opinions
- United States v. General Dynamics Corp.Supreme Court of the United States · 1987
- General Dynamics Corp. v. The United StatesCourt of Appeals for the Federal Circuit · 1985
- United States v. General Dynamics Corp.Supreme Court of the United States · 1987
- United States v. General Dynamics Corp.Supreme Court of the United States · 1987