Legal Opinion
Cities Service Co. v. United States
District Court, S.D. New York
Decided June 21, 1971No. 67 Civ. 4606PublishedCited by 5 opinions
1Opinion of the Court
WYATT, District Judge.
This is a second motion by defendant for a summary judgment in its favor. Fed.R.Civ.P. 56. The motion must be denied.
The action is for refund of income taxes paid by plaintiff for the two years ending respectively on December 31, 1953 and December 31, 1954. 26 U.S.C. § 7422. Jurisdiction is asserted, and appears to exist, under 28 U.S.C. § 1346(a) d).
Plaintiff in 1947 issued thirty year 3% debentures in exchange for shares of its own $6 preferred stock, $6 preference BB stock, and 600 preference B stock. By the terms of the indenture, plaintiff was required to retire…
2Cases cited2 opinions
- Missouri Pacific Railroad Company v. The United StatesUnited States Court of Claims · 1970
- Cities Service Company v. United StatesDistrict Court, S.D. New York · 1970
3Cited by5 opinions
- Cities Service Company, Plaintiff-Appellee-Appellant v. United States of America, Defendant-Appellant-AppelleeCourt of Appeals for the Second Circuit · 1975
- Gulf, Mobile and Ohio Railroad Company, Cross-Appellant v. United States of America, Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1978
- Cities Service Co. v. United StatesDistrict Court, S.D. New York · 1973
- Cities Service Co. v. United StatesDistrict Court, S.D. New York · 1978
- Cities Service Company, Plaintiff-Appellee-Appellant v. United States of America, Defendant-Appellant-AppelleeCourt of Appeals for the Second Circuit · 1975