Legal Opinion
Heublein, Inc. And Subsidiaries v. United States
Court of Appeals for the Second Circuit
Decided June 29, 1993No. 698, Docket 92-6096PublishedCited by 414 opinions
1Opinion of the Court
PIERCE, Senior Circuit Judge:
In this appeal we are asked to interpret a phrase in a tax provision in the Internal Revenue Code (“I.R.C.”) that was never explicitly defined by Congress and has since been repealed. The issue arises in an appeal by Heublein, Incorporated and its subsidiary corporations (collectively, “Heublein”) from a judgment of the United States District Court for the District of Connecticut (Alan H. Ne-vas, Judge), which granted the United States’ cross-motion for summary judgment and denied Heublein’s motion for summary judgment. For the reasons set forth below, the action…
2Cases cited11 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
- Seatrain Shipbuilding Corp. v. Shell Oil Co.Supreme Court of the United States · 1980
- Commissioner v. SolimanSupreme Court of the United States · 1993
- Rose Schwabenbauer v. Board Of Education Of The City School District Of The City Of OleanCourt of Appeals for the Second Circuit · 1981
6 more not listed; retrieve them via the Exa API.
3Cited by414 opinions
- Richard Morales v. Quintel Entertainment, Inc. And Peter StolzCourt of Appeals for the Second Circuit · 2001
- Hotel Employees & Restaurant Employees Union, Local 100 Of New York, N.Y. & Vicinity, Afl-Cio v. City Of New York Department Of Parks & RecreationCourt of Appeals for the Second Circuit · 2002
- Nieblas-Love v. New York City Housing AuthorityDistrict Court, S.D. New York · 2016
- Byrne v. RutledgeCourt of Appeals for the Second Circuit · 2010
- Chen v. New Trend Apparel, Inc.District Court, S.D. New York · 2014
409 more not listed; retrieve them via the Exa API.