Legal Opinion
D.D.I., Inc. v. United States
United States Court of Claims
Decided October 13, 1972No. 258-71PublishedCited by 10 opinions
1Opinion of the CourtKunzig, Judge
Plaintiffs are suing for a refund of interest paid as part of a settlement of accumulated earnings taxes.
After audit, the Commissioner of Internal Revenue proposed to assess accumulated earnings taxes1 of varying *383amounts against the plaintiffs. As a (result of negotiations between plaintiffs and the Commissioner, it was agreed that the years under audit would remain “in suspense” until the outcome of three tax refund suits involving identical facts and circumstances with three other corporations.
On April 16, 1968, counsel for the litigating corporations (who was also counsel for plaintiffs)…
2Cases cited14 opinions
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Alexander Proudfoot Co. v. United StatesUnited States Court of Claims · 1972
- Guggenheim v. United StatesUnited States Court of Claims · 1948
- Motor Fuel Carriers, Inc. v. The United StatesUnited States Court of Claims · 1970
- J. W. Cain v. United StatesCourt of Appeals for the Eighth Circuit · 1958
9 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Arthur L. Stair and Bernice Stair v. United StatesCourt of Appeals for the Second Circuit · 1975
- Consolidated Freightways, Inc. v. United StatesUnited States Court of Claims · 1980
- McGraw-Hill, Inc. v. United StatesUnited States Court of Claims · 1980
- Union Pacific Railroad Company and Affiliated Companies v. The United StatesCourt of Appeals for the Federal Circuit · 1988
- Frank R. v. United StatesUnited States Court of Claims · 1985
5 more not listed; retrieve them via the Exa API.