Legal Opinion
Hayden Island, Inc. v. United States
District Court, D. Oregon
Decided July 9, 1974No. Civil 72-345PublishedCited by 7 opinions
1Opinion of the Court
OPINION
SOLOMON, District Judge:
Hayden Island, Inc. (plaintiff) seeks to recover a portion of the corporate income taxes paid under deficiency tax assessments. The assessments were based on a finding by the Commissioner of Internal Revenue (Commissioner) that certain water and sewerage pipes and other facilities were not “section 38 property” within the meaning of 26 U. S.C. § 48(a), and hence not available for investment tax credits.
The issue here is whether the Commissioner erred in disallowing the investment tax credits claimed by the plaintiff during the tax years ending December 31,1966,…
2Cases cited5 opinions
- Evans v. CommissionerUnited States Tax Court · 1967
- Frank J. Evans and Margueritte A. Evans v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1969
- Loy D. Mercer v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1967
- Everhart v. CommissionerUnited States Tax Court · 1973
- Mt. Mansfield Co. v. CommissionerUnited States Tax Court · 1968
3Cited by7 opinions
- Illinois Cereal Mills, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1986
- DePinto v. United StatesDistrict Court, D. Arizona · 1975
- Grow v. CommissionerUnited States Tax Court · 1983
- Westroads, Inc. v. CommissionerUnited States Tax Court · 1978
- Hub City Foods, Incorporated v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1989
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