Legal Opinion
Dow Chemical Co. and Subsidiaries v. United States
District Court, E.D. Michigan
Decided March 31, 2003No. 00-10331-BCPublishedCited by 16 opinions
1Opinion of the Court
OPINION
LAWSON, District Judge.
Dow Chemical Company and its subsidiaries (Dow) have filed a complaint in this Court against the United States claiming that they are entitled to refunds for taxes paid for calendar/fiscal years 1989, 1990, and 1991, totaling $22,209,570, plus interest. The center of the dispute is the disal-lowance of deductions which Dow claimed for payment of interest on loans that were used to pay premiums on broad-based, corporate owned life insurance (COLI) policies purchased by Dow, and for administrative expenses associated with the purchase and maintenance of those…
2Cases cited64 opinions
- Connecticut National Bank v. GermainSupreme Court of the United States · 1992
- Gregory v. HelveringSupreme Court of the United States · 1935
- United States v. VonnSupreme Court of the United States · 2002
- TRW Inc. v. AndrewsSupreme Court of the United States · 2001
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
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3Cited by16 opinions
- Wal-Mart Stores, Inc. v. AIG Life InsuranceSupreme Court of Delaware · 2004
- The Dow Chemical Company v. United StatesCourt of Appeals for the Sixth Circuit · 2006
- Consolidated Edison Co. v. United StatesUnited States Court of Federal Claims · 2009
- Larson Manufacturing Co. of South Dakota, Inc. v. Connecticut Greenstar, Inc.District Court, D. South Dakota · 2013
- Address v. MillstoneCourt of Special Appeals of Maryland · 2012
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