Legal Opinion

Burlington Northern Inc. v. United States

United States Court of Claims

Decided March 10, 1982No. 30-72PublishedCited by 14 opinions

1Opinion of the Court

BENNETT,

Judge, delivered the opinion of the court:

*103This action by taxpayer is for the recovery of federal income taxes alleged to have been erroneously assessed and collected for the calendar years 1956, 1957 and 1958. The aggregate recovery sought is $9,369,081.64, plus statutory interest.

The case is now before the court on the exceptions of plaintiff to the findings of fact and recommended opinion of Trial Judge George Willi.1 All other issues having been resolved by agreement before trial, the only question presented for decision is whether, for the years in suit, plaintiff is entitled,…

2Cases cited36 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. United States v. LudeySupreme Court of the United States · 1927
  3. Massey Motors, Inc. v. United StatesSupreme Court of the United States · 1960
  4. Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980
  5. Real Estate - Land Title & Trust Co. v. United StatesSupreme Court of the United States · 1940

31 more not listed; retrieve them via the Exa API.

3Cited by14 opinions

  1. Fru-Con Construction Corp. v. United StatesUnited States Court of Federal Claims · 1999
  2. Burlington Northern Inc. v. United StatesUnited States Court of Claims · 1982
  3. Alexis M. Hawkins and Rosemary K. Hawkins v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1983
  4. Carland, Inc. v. CommissionerUnited States Tax Court · 1988
  5. Carolina, C. & O. R. Co. v. CommissionerUnited States Tax Court · 1984

9 more not listed; retrieve them via the Exa API.

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