Legal Opinion
Martin Marietta Corp. v. United States
United States Court of Claims
Decided February 28, 1985No. 572-77Published
1Opinion of the Court
OPINION
WIESE, Judge.
Plaintiffs, Martin Marietta Corporation and affiliated corporations, on their own behalf and as successors in interest to American-Marietta Company and to The Martin Company, claim entitlement to income tax refunds for their taxable years ended November 30, 1960 and September 30, 1961, the short taxable year October 1, 1961 — December 31, 1961, and the taxable calendar years 1962-66 and 1969. In the present suit, which comprises part of what has been a multi-issue refund litigation,1 the contention is that the Internal Revenue Service (IRS) erroneously disallowed certain…
2Cases cited5 opinions
- United States v. Cannelton Sewer Pipe Co.Supreme Court of the United States · 1960
- Standard Lime and Cement Company (Formerly Known as the Standard Lime and Stone Company) v. The United StatesUnited States Court of Claims · 1964
- Dow Chemical Co. v. CommissionerUnited States Tax Court · 1969
- The Dow Chemical Company v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1970
- Martin Marietta Corp. v. United StatesUnited States Court of Claims · 1983