Legal Opinion
Cities Service Company v. United States
District Court, S.D. New York
Decided July 23, 1970No. 67 Civ. 4606PublishedCited by 13 opinions
1Opinion of the Court
MANSFIELD, District Judge.
In this action brought pursuant to 26 U.S.C. § 7422 and 28 U.S.C. § 1346(a) for the refund of taxes paid during the taxable years 1958 and 1954, defendant United States has moved for summary judgment. Plaintiff counters that there are fundamental unresolved issues of fact requiring denial of the motion, and argues in the alternative that if summary judgment is to be granted, it must be granted in plaintiff’s favor. For reasons discussed in detail below, we deny both motions but conclude pursuant to Rule 56(e) and (d) that no genuine issues exist as to plaintiff’s…
2Cases cited17 opinions
- Helvering v. Union Pacific RailroadSupreme Court of the United States · 1934
- Nassau Lens Co., Inc. v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Harry Pildes and Sarah PildesCourt of Appeals for the Second Circuit · 1962
- Scovill Manufacturing Company v. John J. Fitzpatrick, Collector of Internal Revenue for the District of ConnecticutCourt of Appeals for the Second Circuit · 1954
- Dodge Brothers v. United StatesCourt of Appeals for the Fourth Circuit · 1941
- Maske v. Washington, Marlboro & Annapolis Motor Lines, Inc.Supreme Court of the United States · 1951
12 more not listed; retrieve them via the Exa API.
3Cited by13 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
- Missouri Pacific Railroad Company v. The United StatesUnited States Court of Claims · 1970
- 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
8 more not listed; retrieve them via the Exa API.