Legal Opinion
Mobil Oil Corp. v. United States
United States Court of Claims
Decided August 1, 1985No. 358-78PublishedCited by 26 opinions
1Opinion of the Court
OPINION
MEROW, Judge.
In this action Mobil Oil Corporation (Mobil) seeks a refund of federal income taxes and interest for the years 1961 through 1969. During these tax years, Mobil filed consolidated federal income tax returns pursuant to section 1501 of the Internal Revenue Code of 1954. Upon an audit of the returns, the Internal Revenue Service (IRS) disallowed deductions for certain insurance premiums paid or ceded to Mobil insurance affiliates and included other such premiums in the income of members of Mobil’s affiliated group as constructive dividends from certain foreign affiliates. The…
2Cases cited21 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Gregory v. HelveringSupreme Court of the United States · 1935
- United States v. JanisSupreme Court of the United States · 1976
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
16 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Clougherty Packing Company v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
- Humana Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1989
- Beech Aircraft Corporation v. United StatesCourt of Appeals for the Tenth Circuit · 1986
- Sears, Roebuck & Co. v. CommissionerUnited States Tax Court · 1991
- Gulf Oil Corp. v. CommissionerUnited States Tax Court · 1987
21 more not listed; retrieve them via the Exa API.