Legal Opinion
Griffin Industries, Inc. v. United States
United States Court of Federal Claims
Decided December 1, 1992No. 622-83TPublishedCited by 7 opinions
1Opinion of the Court
*185OPINION
YOCK, Judge.
The plaintiff in this action seeks the recovery of income taxes and interest paid to the Government for the calendar years 1978 and 1979. The plaintiff alleges that it is entitled to a 10 percent business energy investment credit on certain rendering recovery equipment as provided for by sections 38 and 46 of the Internal Revenue Code. Trial was held on October 24, 1991, in Cincinnati, Ohio, to determine the validity and application of Treas.Reg. § 1.48-9(g) (1981), the regulatory section upon which the plaintiffs entitlement to the credit hinges.
Upon full consideration of…
2Cases cited22 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Bingler v. JohnsonSupreme Court of the United States · 1969
- National Muffler Dealers Assn., Inc. v. United StatesSupreme Court of the United States · 1979
- United States v. Vogel Fertilizer Co.Supreme Court of the United States · 1982
- Mitchell v. ForsythSupreme Court of the United States · 1981
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3Cited by7 opinions
- J.M. Huber Corp. v. United StatesUnited States Court of Federal Claims · 1993
- Veterans Justice Group, LLC v. Secretary of Veterans AffairsCourt of Appeals for the Federal Circuit · 2016
- Pepcol Manufacturing Co. v. CommissionerCourt of Appeals for the Tenth Circuit · 1993
- Pepcol Manufacturing Co. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1993
- Pepcol Manufacturing Co. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1993
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