Legal Opinion
Maid-Rite Steak Co., Inc. v. United States
District Court, E.D. Pennsylvania
Decided March 28, 1986No. Civ. 83-0660PublishedCited by 9 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
NEALON, Chief Judge.
Plaintiffs filed this action pursuant to 28 U.S.C. § 1346 on May 17,1983 for recovery of income taxes erroneously assessed and collected. The precise issue presented is whether the plaintiff-taxpayers, having erroneously claimed an investment tax credit as non-corporate lessors may “pass-through” that tax credit to their corporation-lessee. On April 12, 1985 the defendant filed a Motion for Summary Judgment and Motion to Strike Names from the Caption along with a brief in support thereof. The plaintiffs filed a brief in opposition to the defendant’s…
2Cases cited18 opinions
- United States v. BoyleSupreme Court of the United States · 1985
- J. E. Riley Investment Co. v. CommissionerSupreme Court of the United States · 1940
- Reaver v. CommissionerUnited States Tax Court · 1964
- Taylor v. CommissionerUnited States Tax Court · 1977
- Peter Mamula and Dorothy R. Mamula v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1965
13 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Diebold, Inc. v. United StatesUnited States Court of Claims · 1989
- Plumb v. CommissionerUnited States Tax Court · 1991
- Kerry v. CommissionerUnited States Tax Court · 1987
- Gibson v. CommissionerUnited States Tax Court · 1987
- Cummins Engine Co. v. United StatesUnited States Court of Claims · 1989
4 more not listed; retrieve them via the Exa API.