United States Steel Corp. v. United States
District Court, S.D. New York
1Opinion of the Court
OPINION
MOTION NO. 21
LEVET, District Judge.
The United States of America, the above-entitled defendant, has moved *500under Rule 56 of the Federal Rules of Civil Procedure for summary judgment with respect to the claim of the plaintiff for refund of 1950 excess profits tax payments set forth in paragraphs 9, 10, 11 and 12 of the complaint, dealing with the low quality of coking coal and iron ore.
The relevant claims alleged in the complaint are as follows:
“Denial of Application of § 442
“9. Plaintiff duly filed with its consolidated Federal income and excess profits tax return for 1950 a claim that,…
2Cases cited18 opinions
- Poller v. Columbia Broadcasting System, Inc.Supreme Court of the United States · 1962
- White Motor Co. v. United StatesSupreme Court of the United States · 1963
- Jarecki v. G. D. Searle & Co.Supreme Court of the United States · 1961
- Engl v. ætna Life Ins. Co.Court of Appeals for the Second Circuit · 1943
- Avey Drilling Machine Co. v. CommissionerUnited States Tax Court · 1951
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3Cited by5 opinions
- Edo Corp. v. Newark InsuranceDistrict Court, D. Connecticut · 1995
- Buckley v. VidalDistrict Court, S.D. New York · 1971
- United States Steel Corp. v. United StatesDistrict Court, S.D. New York · 1970
- United States Steel Corporation v. United StatesCourt of Appeals for the Second Circuit · 1971
- United States Steel Corp. v. United StatesDistrict Court, S.D. New York · 1969