Legal Opinion
Cotter & Co. & Subsidiaries v. United States
United States Court of Claims
Decided August 30, 1984No. 493-82TPublishedCited by 3 opinions
1Opinion of the Court
OPINION
REGINALD W. GIBSON, Judge.
This is an income tax refund suit by plaintiff, Cotter & Company and Subsidiaries (Cotter), for its taxable years 1972, 1973, 1975, and 19761 in the aggregate amount of $129,344.96. Jurisdiction in this court is premised on Section 1491, Title 28, United States Code, and Sections 1382-88 and 7422, Title 26, United States Code.
This case emanates from the audit of plaintiff’s 1975 and 1976 corporate income tax returns in September, 1981, which determined, inter alia, that certain income (i.e., interest income from the investment of excess cash; rental income…
2Cases cited6 opinions
- United States v. JanisSupreme Court of the United States · 1976
- Ottawa Silica Company v. The United StatesCourt of Appeals for the Federal Circuit · 1983
- Farmers Cooperative Co. v. BirminghamDistrict Court, N.D. Iowa · 1949
- St. Louis Bank for Cooperatives v. United StatesUnited States Court of Claims · 1980
- Land O'lakes, Inc., Formerly Land O'Lakes Creameries, Inc., a Minnesota Corporation v. United StatesCourt of Appeals for the Eighth Circuit · 1982
1 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Cotter and Company and Subsidiaries v. The United StatesCourt of Appeals for the Federal Circuit · 1985
- Omni Moving & Storage of Virginia, Inc. v. United StatesUnited States Court of Federal Claims · 1993
- CF Indus., Inc. v. CommissionerUnited States Tax Court · 1991