Legal Opinion
Texasgulf, Inc. v. United States
United States Court of Claims
Decided June 20, 1989No. 532-83 TPublishedCited by 6 opinions
1Opinion of the Court
OPINION
HORN, Judge.
On August 22, 1983, the plaintiff, Texas-gulf, Inc., filed its original complaint claiming entitlement to refunds for over-payments of income tax with respect to the taxable years ending December 31, 1968 and December 31, 1969. The plaintiff seeks a foreign tax credit pursuant 26 U.S.C. § 901(a), for taxes paid in Canada in accordance with the Ontario Mining Tax, in 1968 and 1969, and for taxes which were carried back from 1970 to 1968 and 1969, for tax credit pursuant to the carryback provision of the foreign tax statutes, 26 U.S.C. § 904(c).
This case was originally…
2Cases cited25 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
- Welch v. HelveringSupreme Court of the United States · 1933
- United States v. Diebold, Inc.Supreme Court of the United States · 1962
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3Cited by6 opinions
- Texasgulf, Inc., and Subsidiaries, as Successor in Interest to Texasgulf, Inc. And Subsidiaries v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1999
- Phillips Petroleum Co. v. CommissionerUnited States Tax Court · 1995
- Texasgulf, Inc. v. CommissionerUnited States Tax Court · 1996
- Phillips Petroleum Co. v. CommissionerUnited States Tax Court · 1995
- Texasgulf Inc. and Subsidiaries, as Successor in Interest to Texasgulf Inc. and Subsidiaries v. CommissionerUnited States Tax Court · 1996
1 more not listed; retrieve them via the Exa API.