Legal Opinion
Kvp Sutherland Paper Company v. The United States
United States Court of Claims
Decided April 16, 1965No. 303-60PublishedCited by 17 opinions
1Opinion of the Court
COWEN, Chief Judge.
Plaintiff, successor to the Kalamazoo Vegetable Parchment Company, is engaged in the production and sale of paper, with its principal offices and plant located in Kalamazoo, Michigan.
In 1943, plaintiff purchased a long-idle pulp and paper mill in Española, Ontario, Canada, for 1,000,000 Canadian dollars. In order to place the facilities (which included a townsite adjoining the mill property, a dam and hydroelectric plant serving the mill and the town, and certain timber rights) in a state whereby full self-sustaining production could be achieved, plaintiff spent over…
2Cases cited12 opinions
- Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
- Fairbanks v. United StatesSupreme Court of the United States · 1939
- Booth Newspapers, Inc. v. The United States. The Evening News Association v. The United StatesUnited States Court of Claims · 1962
- Bingham v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1939
- Osenbach v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1952
7 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- National-Standard Co. v. CommissionerUnited States Tax Court · 1983
- Federal Nat'l Mortgage Ass'n v. CommissionerUnited States Tax Court · 1993
- National-Standard Company v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1984
- International Flavors & Fragrances, Inc. v. CommissionerUnited States Tax Court · 1974
- John A. Gillin v. The United StatesUnited States Court of Claims · 1970
12 more not listed; retrieve them via the Exa API.