Legal Opinion
Dravo Corporation v. The United States
United States Court of Claims
Decided July 16, 1965No. 381-60PublishedCited by 33 opinions
1Opinion of the Court
LARAMORE, Judge.
This is an action for the recovery of income and excess profits taxes for the year 1953 and for the recovery of income taxes for the year 1955. There are two distinctly unrelated issues in this case, each based upon independent factual situations and different provisions of law. The first question for determination is whether plaintiff, a taxpayer reporting income for Federal income tax purposes on the accrual basis of accounting, should accrue and take as a deduction for the year 1953 an additional amount of Pennsylvania capital stock tax with respect to the year 1953…
2Cases cited28 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Security Flour Mills Co. v. CommissionerSupreme Court of the United States · 1944
- Dixie Pine Products Co. v. CommissionerSupreme Court of the United States · 1944
- Burton-Sutton Oil Co. v. CommissionerSupreme Court of the United States · 1946
- United States v. Consolidated Edison Co. of NYSupreme Court of the United States · 1961
23 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- Reading & Bates Corp. v. United StatesUnited States Court of Federal Claims · 1998
- Lutz v. CommissionerUnited States Tax Court · 1966
- J.H. Rutter Rex Mfg. Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1988
- Barton Mines Corp. v. CommissionerUnited States Tax Court · 1969
- Doug-Long, Inc. v. CommissionerUnited States Tax Court · 1979
28 more not listed; retrieve them via the Exa API.