Legal Opinion
Cities Service Co. v. United States
District Court, S.D. New York
Decided January 16, 1978No. 67 Civ. 4606 (CHT)PublishedCited by 3 opinions
1Opinion of the Court
OPINION
TENNEY, District Judge.
This is an action pursuant to Section 7422 of the Internal Revenue Code of 1954, 26 U.S.C. § 7422, and 28 U.S.C. § 1346(a)(1) for refund of income taxes paid by plaintiff for the calendar years 1953 and 1954. Over the past decade it has been before this Court on several prior occasions: Cities Service Co. v. United States, 316 F.Supp. 61 (S.D.N.Y.1970) (Mansfield, J.); 330 F.Supp. 421 (S.D.N.Y.1971) (Wyatt, J.); 362 F.Supp. 830 (S.D.N.Y.1973) (Tenney, J.). It is currently before this Court pursuant to the decision of the Court of Appeals for the Second Circuit,…
2Cases cited6 opinions
- Commissioner v. National Alfalfa Dehydrating & Milling Co.Supreme Court of the United States · 1974
- Cities Service Company, Plaintiff-Appellee-Appellant v. United States of America, Defendant-Appellant-AppelleeCourt of Appeals for the Second Circuit · 1975
- Cities Service Company v. United StatesDistrict Court, S.D. New York · 1970
- In re Cities Service Co.District Court, D. Delaware · 1947
- Cities Service Co. v. United StatesDistrict Court, S.D. New York · 1973
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3Cited by3 opinions
- Gulf, Mobile and Ohio Railroad Company, Cross-Appellant v. United States of America, Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1978
- United States Steel Corp. v. United StatesUnited States Court of Claims · 1986
- Cities Service Company v. United StatesCourt of Appeals for the Second Circuit · 1978