Legal Opinion

Mississippi River Fuel Corporation v. The United States

United States Court of Claims

Decided April 5, 1963No. 180-60Published

1Opinion of the Court

314 F.2d 953

MISSISSIPPI RIVER FUEL CORPORATION

v.

The UNITED STATES.

No. 180-60.

United States Court of Claims.

April 5, 1963.

Christian B. Peper, St. Louis, Mo., for plaintiff.

John B. Jones, Jr., Washington, D. C., with whom was Asst. Atty. Gen., Louis F. Oberdorfer, for defendant. Edward S. Smith, Lyle M. Turner, Philip R. Miller, and George Willi, Washington, D. C., were on the brief.

Before JONES, Chief Judge, and WHITAKER, LARAMORE, DURFEE, and DAVIS, Judges.

JONES, Chief Judge.

1

The plaintiff seeks as a business deduction from its gross income of 1953 amounts which it had contributed by transfer…

2Cases cited12 opinions

  1. Patterson v. United StatesSupreme Court of the United States · 1959
  2. Tavannes Watch Co. v. Commissioner of Internal Rev.Court of Appeals for the Second Circuit · 1949
  3. Mississippi River Fuel Corporation v. The United StatesUnited States Court of Claims · 1963
  4. McClintock-Trunkey Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1954
  5. Lincoln Electric Co. Employees' Profit-Sharing Trust v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1951

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