Legal Opinion
Missouri Pacific Railroad Company v. The United States
United States Court of Claims
Decided June 12, 1970No. 142-67, 95-68PublishedCited by 16 opinions
1Opinion of the Court
ON PLAINTIFF’S MOTION FOR PARTIAL SUMMARY JUDGMENT AND DEFENDANT’S CROSS-MOTION FOR PARTIAL SUMMARY JUDGMENT
COLLINS, Judge.
This is a consolidated action 1 by the Missouri Pacific Railroad Company to recover, in addition to certain other claims, 2 the extra taxes which it had to pay as the result of its failure to receive a debt discount deduction for the years 1957-61. Both parties have filed motions for partial summary judgment in regard to the debt discount issue, so that this is the only issue before the court for consideration at this time.
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2Cases cited16 opinions
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Helvering v. Union Pacific RailroadSupreme Court of the United States · 1934
- Nassau Lens Co., Inc. v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Harry Pildes and Sarah PildesCourt of Appeals for the Second Circuit · 1962
- Southern Natural Gas Company v. The United StatesUnited States Court of Claims · 1969
- Dodge Brothers v. United StatesCourt of Appeals for the Fourth Circuit · 1941
11 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Commissioner v. National Alfalfa Dehydrating & Milling Co.Supreme Court of the United States · 1974
- Cities Service Company, Plaintiff-Appellee-Appellant v. United States of America, Defendant-Appellant-AppelleeCourt of Appeals for the Second Circuit · 1975
- Missouri Pacific Railroad Company v. The United StatesUnited States Court of Claims · 1970
- Cities Service Company v. United StatesDistrict Court, S.D. New York · 1970
- The Atchison, Topeka and Santa Fe Railroad Company v. The United States of AmericaCourt of Appeals for the Tenth Circuit · 1971
11 more not listed; retrieve them via the Exa API.