Legal Opinion
Consolidated Edison Co. of New York, Inc. v. United States
District Court, S.D. New York
Decided June 5, 1958PublishedCited by 3 opinions
1Opinion of the Court
PALMIERI, District Judge.
The Government moves for summary-judgment solely on the ground that prior-litigation between the same parties, disposed of by the Court of Claims, bars the-prosecution of this suit by the plaintiff.1 Plaintiff’s suit is to recover an alleged' overpayment of taxes for the calendar-year 1951. The overpayment is alleged’ to arise because (1) the District Director-of Internal Revenue has disallowed plaintiff’s- claim that $8,770,438.80 in New-York City real estate taxes should be allowed as a deduction for taxes accrued inthat year. Int.Rev.Code § 23(c) (1939), 26…
2Cases cited16 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Tait v. Western Maryland Railway Co.Supreme Court of the United States · 1933
- New Orleans v. Citizens' BankSupreme Court of the United States · 1897
- Fairmont Aluminum Company v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1955
- Bennett v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1940
11 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Consolidated Edison Company of New York, Inc. v. United StatesCourt of Appeals for the Second Circuit · 1960
- Berkley Machine Works & Foundry Co. v. CommissionerUnited States Tax Court · 1983
- Consolidated Edison Company of New York, Inc. v. United StatesCourt of Appeals for the Second Circuit · 1960