Legal Opinion
Cities Service Company, Plaintiff-Appellee-Appellant v. United States of America, Defendant-Appellant-Appellee
Court of Appeals for the Second Circuit
Decided October 6, 1975No. 162, 387, Docket 74-1221, 74-1490PublishedCited by 23 opinions
1Opinion of the Court
TIMBERS, Circuit Judge:
On these cross-appeals from a judgment entered November 20, 1973 in a tax refund action after a bench trial in the Southern District of New York, Charles H. Tenney, District Judge, 362 F.Supp. 830,1 awarding the taxpayer, Cities Service Company (Cities), recovery of federal corporate income taxes and interest for the calendar years 1953 and 1954 in the amount of $1,371,397.91 claimed to have been erroneously assessed and collected, the essential questions are:(1) Whether the district court correctly determined that Cities’ exchange of its debentures for its outstanding…
2Cases cited19 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Commissioner v. National Alfalfa Dehydrating & Milling Co.Supreme Court of the United States · 1974
- Lucas v. North Texas Lumber Co.Supreme Court of the United States · 1930
- 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
14 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Chris-Craft Industries, Inc. v. Piper Aircraft Corp.Court of Appeals for the Second Circuit · 1975
- In Re Chateaugay CorporationCourt of Appeals for the Second Circuit · 1992
- In Re Allegheny International, Inc.United States Bankruptcy Court, W.D. Pennsylvania · 1989
- United States v. St. Louis-San Francisco Railway Company, a Missouri Railroad CorporationCourt of Appeals for the Eighth Circuit · 1976
- The Fed-Mart Corporation, a California Corporation v. The United States of AmericaCourt of Appeals for the Ninth Circuit · 1978
18 more not listed; retrieve them via the Exa API.