Legal Opinion
Socony Mobil Oil Co. v. United States
United States Court of Claims
Decided March 1, 1961No. Nos. 168-59, 169-59, 49-58, 50-58, 327-58, 328-58, 187-59, 188-59PublishedCited by 12 opinions
1Opinion of the Court
MADDEN, Judge.
In these three cases the facts have' *911been stipulated by the parties. All the cases present the same question of law and this opinion will apply to all of them. There is, in the case of the Texas Company, an additional problem not involved in the other two cases. That problem will be adverted to in due course.
The plaintiffs seek to recover Federal income taxes which they were required to pay because the Government fixed the cost basis, of ships owned by them, at a lower figure than that which the plaintiffs say was the correct figure, and thereby reduced the amount of the…
2Cases cited6 opinions
- United States v. United Mine Workers of AmericaSupreme Court of the United States · 1947
- Rainwater v. United StatesSupreme Court of the United States · 1958
- Sioux Tribe of Indians v. United StatesSupreme Court of the United States · 1942
- A. P. Green Export Company v. United StatesUnited States Court of Claims · 1960
- Equitable Life Assurance Soc. of US v. United StatesUnited States Court of Claims · 1960
1 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Waterman Steamship Corp. v. United StatesSupreme Court of the United States · 1965
- Moore-McCormack Lines, Inc. v. CommissionerUnited States Tax Court · 1965
- United States v. Waterman Steamship CorporationCourt of Appeals for the Fifth Circuit · 1964
- Abell v. United StatesUnited States Court of Claims · 1975
- Texaco Inc. v. United StatesUnited States Court of Claims · 1978
7 more not listed; retrieve them via the Exa API.