Legal Opinion
Liquid Paper Corp. v. United States
United States Court of Claims
Decided April 14, 1983No. 292-79TPublishedCited by 6 opinions
1Opinion of the Court
OPINION
WHITE, Senior Judge.
The plaintiff, Liquid Paper Corporation, seeks a refund of federal income taxes and interest that were assessed and paid for the plaintiff’s tax years which ended on April 30 of 1973, 1974, and 1975.
Formed in 1965, the plaintiff’s principal business during the 1973-75 period was the manufacture and sale of correction fluid products. In its income tax returns for *286those years, the plaintiff deducted royalty payments made pursuant to a 1970 assignment which transferred rights in a secret formula to the plaintiff for use in manufacturing and selling correction fluid…
2Cases cited34 opinions
- Waterman v. MacKenzieSupreme Court of the United States · 1891
- United States v. LudeySupreme Court of the United States · 1927
- Burnet v. Niagara Falls Brewing Co.Supreme Court of the United States · 1931
- Houston Chronicle Publishing Company, Plaintiff-Appellee-Cross v. United States of America, Defendant-Appellant-CrossCourt of Appeals for the Fifth Circuit · 1973
- Orla E. Watson and Edith Watson v. United StatesCourt of Appeals for the Tenth Circuit · 1955
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3Cited by6 opinions
- Newark Morning Ledger Co. v. United StatesDistrict Court, D. New Jersey · 1990
- Teller v. TellerHawaii Supreme Court · 2002
- Vision Information Services, L.L.C. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 2005
- Doubleday & Co., Inc. v. United StatesDistrict Court, E.D. New York · 1989
- Henry Vogt Mach. Co. v. CommissionerUnited States Tax Court · 1993
1 more not listed; retrieve them via the Exa API.