Legal Opinion
Cummins Diesel Sales Corp. v. United States
District Court, S.D. Indiana
Decided March 15, 1971No. IP 68-C-181PublishedCited by 8 opinions
1Opinion of the Court
MEMORANDUM OF DECISION
DILLIN, District Judge.
This cause having been submitted to this Court for its decision upon the stipulation of the parties and upon the plaintiff's Statement of Additional Facts, consented to by the defendant, the Court now states its findings of fact and conclusions of law in the form of this memorandum of decision. At the outset, the Court finds it has jurisdiction of this matter, a suit for the refund of corporate income taxes, pursuant to 28 U.S.C. § 1346(a) (1).
FACTS
Plaintiff is a wholly owned subsidiary of the Cummins Engine Company, a producer in the main of large…
2Cases cited6 opinions
- Helvering v. WinmillSupreme Court of the United States · 1938
- Fribourg Navigation Co. v. CommissionerSupreme Court of the United States · 1966
- Beatrice Levin v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1967
- Mathis v. CommissionerUnited States Tax Court · 1966
- Auto Finance Co. v. CommissionerUnited States Tax Court · 1955
1 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Donald E. Baker and Barbara M. Baker v. United StatesCourt of Appeals for the Eighth Circuit · 1972
- Crown v. CommissionerUnited States Tax Court · 1972
- Cummins Diesel Sales Corporation v. United StatesCourt of Appeals for the Seventh Circuit · 1972
- Fisher v. CommissionerUnited States Tax Court · 1974
- Crown v. CommissionerUnited States Tax Court · 1972
3 more not listed; retrieve them via the Exa API.