Legal Opinion

Exxon Corp. v. United States

United States Court of Federal Claims

Decided April 11, 1995No. 660-89TPublishedCited by 7 opinions

1Opinion of the Court

OPINION

LYDON, Senior Judge:

The plaintiffs in this action are Exxon and other subsidiary corporations who, for convenience, will be referred to collectively as Exxon. Exxon alleges it is entitled to a refund of federal income taxes paid for the tax year ending December 31,1974. Exxon’s complaint alleges it is entitled to recover the sum of $17,164,405.46, together with interest thereon as provided by law, which sum represents an alleged overpayment by Exxon of federal income taxes in the amount of $5,330,734 and assessed interest in the amount of $11,833,671.46. This claim relates to the…

2Cases cited33 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
  3. Caminetti v. United StatesSupreme Court of the United States · 1917
  4. National Labor Relations Board v. Jones & Laughlin Steel Corp.Supreme Court of the United States · 1937
  5. United States v. JanisSupreme Court of the United States · 1976

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3Cited by7 opinions

  1. Mittelstaedt v. Santa Fe Minerals, Inc.Supreme Court of Oklahoma · 1998
  2. Exxon Corp. v. United StatesUnited States Court of Federal Claims · 1999
  3. Exxon Mobil Corporation and Subsidiaries v. United States, Defendant-CrossCourt of Appeals for the Federal Circuit · 2001
  4. Exxon Corporation and Subsidiaries v. United StatesCourt of Appeals for the Federal Circuit · 1996
  5. Exxon Corp. v. United StatesUnited States Court of Federal Claims · 1998

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