Legal Opinion
Ampex Corp. v. United States
United States Court of Claims
Decided April 16, 1980No. 499-77PublishedCited by 8 opinions
1Opinion of the CourtCowen, Senior Judge
Plaintiffs, Ampex Corporation and Geosource, Inc., have brought suit here seeking refunds of $149,747 and $49,855 in federal income taxes paid by Mandrel Industries, Inc. *430(Mandrel) for Mandrel’s taxable years 1963 and 1965, respectively.1 The refund claims have their genesis in payments made in 1972 by Mandrel to the Government of Libya with respect to the years 1960, 1961, and 1962. Claims for refund were filed on March 6, 1974, asserting overpayments of federal income tax for 1963 attributable to foreign tax credit carryovers from 1961 and 1962 to 1963 as a result of the 1972 Libyan…
2Cases cited8 opinions
- Tennessee Valley Authority v. HillSupreme Court of the United States · 1978
- Train v. Colorado Public Interest Research Group, Inc.Supreme Court of the United States · 1976
- St. Paul Fire & Marine Insurance v. BarrySupreme Court of the United States · 1978
- Burnet v. Chicago Portrait Co.Supreme Court of the United States · 1932
- American Chicle Co. v. United StatesSupreme Court of the United States · 1942
3 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Consolidated Freightways, Inc. & Affiliates v. CommissionerUnited States Tax Court · 1980
- Harold v. United StatesUnited States Court of Claims · 1980
- Trans-Lux Corporation v. The United StatesCourt of Appeals for the Federal Circuit · 1982
- Chrysler Corp. v. CommissionerCourt of Appeals for the Sixth Circuit · 2006
- Albemarle Corp. & Subsidiaries v. United StatesCourt of Appeals for the Federal Circuit · 2015
3 more not listed; retrieve them via the Exa API.