Legal Opinion

Weyerhaeuser Co. v. United States

United States Court of Federal Claims

Decided September 1, 1994No. 393-89TPublishedCited by 7 opinions

1Opinion of the Court

OPINION

REGINALD W. GIBSON, Judge:

INTRODUCTION

Plaintiff, Weyerhaeuser Company, and its subsidiaries (Weyerhaeuser), filed the instant suit on July 14, 1989, seeking a refund of corporate income taxes in the amount of $29,573,572 allegedly erroneously assessed and paid, plus any assessed and statutory interest thereon for the taxable years 1977 through 1983, inclusive. The deficiency was assessed by the Internal Revenue Service because — (i) the Commissioner disallowed certain casualty losses claimed and allegedly sustained by plaintiff during the taxable years 1980 through 1983; and (ii) the…

2Cases cited58 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
  3. Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
  4. United States v. CorrellSupreme Court of the United States · 1967
  5. Western World Insurance Company v. Stack Oil, Inc.Court of Appeals for the Second Circuit · 1990

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3Cited by7 opinions

  1. International Paper Co. v. United StatesUnited States Court of Federal Claims · 1996
  2. Enterprise National Bank of Atlanta v. Jones (In Re Jones)United States Bankruptcy Court, M.D. Georgia · 1996
  3. Scott Timber Co. v. United StatesUnited States Court of Federal Claims · 2011
  4. International Paper Co. v. United StatesUnited States Court of Federal Claims · 1997
  5. Weyerhaeuser Company, and Subsidiaries v. The United States, Defendant/cross-AppellantCourt of Appeals for the Federal Circuit · 1996

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