Legal Opinion
Hawaiian Independent Refinery, Inc. v. The United States
Court of Appeals for the Federal Circuit
Decided January 10, 1983No. Appeal 240-79 TPublishedCited by 19 opinions
1Opinion of the Court
JACK R. MILLER, Circuit Judge.
This appeal is from a judgment of the United States Claims Court 1 in favor of the Government in a suit for refund of 1974 corporate income taxes of $572,772 and interest of $142,782.83 paid on an Internal Revenue Service assessment based on disallowance of a portion of the investment tax credit claimed on the 1974 return of Hawaiian- Independent Refinery, Inc. (“HIRI”) with respect to an oil refinery complex consisting of (1) the refinery, located thirteen miles from Honolulu in the Campbell Industrial Park, (2) an offshore tanker-mooring facility connected to…
2Cases cited6 opinions
- South Corporation and Seal Fleet, Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1982
- Lykes Bros. Steamship v. United StatesUnited States Court of Claims · 1975
- Pacific Far East Line, Inc. v. United StatesUnited States Court of Claims · 1975
- Glassman Const. Co., Inc. v. Maryland City Plaza, Inc.District Court, D. Maryland · 1974
- Public Service Company of New Mexico v. United StatesCourt of Appeals for the Tenth Circuit · 1970
1 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Sealy Power, Ltd. v. CommissionerCourt of Appeals for the Fifth Circuit · 1995
- Illinois Power Company v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1986
- Armstrong World Industries, Inc., and Affiliated Companies v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1992
- Chapman & Cole v. Itel Container International B.V.Court of Appeals for the Fifth Circuit · 1989
- Consumers Power Co. v. CommissionerUnited States Tax Court · 1987
14 more not listed; retrieve them via the Exa API.