Legal Opinion
Norfolk Shipbuilding and Drydock Corp. v. United States
District Court, E.D. Virginia
Decided January 4, 1971No. Civ. A. 647-69-NPublishedCited by 24 opinions
1Opinion of the Court
MEMORANDUM OPINION
KELLAM, District Judge.
Norfolk Shipbuilding and Drydock Corporation (Norfolk Ship) instituted this action on December 19, 1969, pursuant to 28 U.S.C. § 1346(a), for the refund of federal income taxes for 1964 and 1965. The amount claimed is $26,-725.68 plus interest and costs. The action challenges determinations by the Commissioner of Internal Revenue that the costs of dredging operations incurred as part of the total cost of pier facilities were not subject to a depreciation deduction and did not qualify for the investment credit under Section 38 of the Internal Revenue…
2Cases cited11 opinions
- The Wisconsin Cheeseman, Inc. v. United StatesCourt of Appeals for the Seventh Circuit · 1968
- Southern Natural Gas Company v. The United StatesUnited States Court of Claims · 1969
- John E. Leslie and Evelyn G. Leslie v. Commissioner of the Internal RevenueCourt of Appeals for the Second Circuit · 1969
- Illinois Terminal Railroad Company v. The United StatesUnited States Court of Claims · 1967
- Algernon Blair, Inc. v. CommissionerUnited States Tax Court · 1958
6 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Commissioner v. Idaho Power Co.Supreme Court of the United States · 1974
- United Telecommunications, Inc. v. CommissionerUnited States Tax Court · 1975
- Indian Trail Trading Post, Inc. v. CommissionerUnited States Tax Court · 1973
- Spartanburg Terminal Co. v. CommissionerUnited States Tax Court · 1976
- Ludwig v. CommissionerUnited States Tax Court · 1977
19 more not listed; retrieve them via the Exa API.