Legal Opinion
Diebold, Inc. v. United States
United States Court of Claims
Decided January 18, 1989No. 374-83TPublishedCited by 22 opinions
1Opinion of the Court
OPINION
RADER, Judge.
In this tax refund action, the plaintiff, Diebold, Inc. (Diebold), seeks a refund of federal income taxes in the amounts of $454,261 for taxable year 1976 and $350,-509 for taxable year 1977. The plaintiff claims that, in those years, it was entitled to both a deduction for depreciation and an investment tax credit on replacement parts for automatic electronic banking units. The plaintiff maintained these parts in a service pool and only placed them in service when necessary to replace a defective part in a customer’s automatic banking unit. From 1976 through 1979, the…
2Cases cited63 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Adickes v. S. H. Kress & Co.Supreme Court of the United States · 1970
- United States v. Diebold, Inc.Supreme Court of the United States · 1962
- Federal Crop Ins. Corp. v. MerrillSupreme Court of the United States · 1947
58 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- FPL Group, Inc. v. CommissionerUnited States Tax Court · 2000
- Sara Lee Corp. & Subsidiaries v. United StatesUnited States Court of Federal Claims · 1993
- Diebold, Incorporated v. The United StatesCourt of Appeals for the Federal Circuit · 1990
- Huffman v. Comm'rUnited States Tax Court · 2006
- Estate of Akin v. United StatesUnited States Court of Federal Claims · 1994
17 more not listed; retrieve them via the Exa API.