Legal Opinion
Garvey, Inc. v. United States
United States Court of Claims
Decided January 21, 1983No. Nos. 389-79T to 393-79T, 395-79T and 396-79TPublishedCited by 19 opinions
1Opinion of the Court
OPINION
PHILIP R. MILLER, Judge:
The corporate and individual plaintiffs in these consolidated cases filed suit to recover an aggregate of $3,447,102 in federal income taxes paid for 1969 through 1977. The cases present issues relating to consolidated return regulations and private annuities. The facts on all issues have been stipulated and insofar as pertinent are stated in the opinion.
I
The Adjustment To Basis Of The Subsidiary Corporation’s Stock
On January 4,1966, an affiliated group of corporations was formed with Garvey, Inc. *110(Garvey) as the common parent.1 Outside this group was another…
2Cases cited54 opinions
- Burnet v. LoganSupreme Court of the United States · 1931
- Commissioner v. National Alfalfa Dehydrating & Milling Co.Supreme Court of the United States · 1974
- United States v. DavisSupreme Court of the United States · 1962
- American Automobile Assn. v. United StatesSupreme Court of the United States · 1961
- Commissioner v. Idaho Power Co.Supreme Court of the United States · 1974
49 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Estate of Leavitt v. CommissionerUnited States Tax Court · 1988
- Woods Inv. Co. v. CommissionerUnited States Tax Court · 1985
- Shimota v. United StatesUnited States Court of Claims · 1990
- Centex Corp. v. United StatesUnited States Court of Federal Claims · 2003
- Garvey, Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1984
14 more not listed; retrieve them via the Exa API.