Legal Opinion
Union Pacific Railroad Company and Affiliated Companies v. The United States
Court of Appeals for the Federal Circuit
Decided May 25, 1988No. Appeal 87-1452PublishedCited by 14 opinions
1Opinion of the Court
NICHOLS, Senior Circuit Judge.
Union Pacific Railroad Company and Affiliated Companies (Union Pacific) appeal the decision of the United States Claims Court, 9 Cl.Ct. 702 (1986) (Margolis, J.), denying Union Pacific recovery of statutory interest on overpayments of federal income and excess profits taxes incurred between tax years 1943 and 1945. We affirm.
I
Background
During World War II, Union Pacific, a Utah corporation, transported war-related materials for the Federal Government. Pursuant to the Transportation Act of 1940, ch. 722, pt. II, 54 Stat. 898, 954-55 (1940), shipments transported…
2Cases cited20 opinions
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- R. H. Stearns Co. v. United StatesSupreme Court of the United States · 1934
- Knotts v. United StatesUnited States Court of Claims · 1954
- Knotts v. United StatesUnited States Court of Claims · 1954
15 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- LeFever v. CommissionerCourt of Appeals for the Tenth Circuit · 1996
- Keener v. United StatesUnited States Court of Federal Claims · 2007
- Lester H. Cook, Louis Montalto, George T. Delano, Carrol Rogers, Richard M. Deasy, Wilfred T. Sullivan, and Charles M. Krause v. The United StatesCourt of Appeals for the Federal Circuit · 1988
- Frank W. Smith Janice M. Smith v. United StatesCourt of Appeals for the Fifth Circuit · 2003
- Moreno v. United StatesUnited States Court of Federal Claims · 2008
9 more not listed; retrieve them via the Exa API.