Legal Opinion

Philadelphia & Reading Corp. v. United States

District Court, D. Delaware

Decided May 31, 1990No. Civ. A. 83-823-CMWPublishedCited by 6 opinions

1Opinion of the Court

OPINION

CALEB M. WRIGHT, Senior District Judge.

This tax refund suit now comes before this Court after a long and tedious history. 1 Plaintiff Philadelphia & Reading Corporation (“P & R”) filed its complaint on November 22, 1983 to obtain a refund from the United States Internal Revenue Service (the “IRS”) of approximately $10.1 million of assessed taxes plus interest and penalties. 2 After discovery had begun, the action was dismissed without prejudice by joint stipulation to provide an opportunity for the parties to resolve the interest and penalty issues. 3 P & R and the IRS ultimately…

2Cases cited6 opinions

  1. Roy W. Dewelles v. United States of AmericaCourt of Appeals for the Ninth Circuit · 1967
  2. Philadelphia & Reading Corp. v. BeckCourt of Appeals for the Seventh Circuit · 1982
  3. Steiner v. NelsonCourt of Appeals for the Seventh Circuit · 1958
  4. United States v. Yellow Cab Co.Court of Appeals for the Seventh Circuit · 1937
  5. Parsons Corporation, Ralph M. Parsons Company v. United StatesCourt of Appeals for the Ninth Circuit · 1987

1 more not listed; retrieve them via the Exa API.

3Cited by6 opinions

  1. Philadelphia & Reading Corporation v. United StatesCourt of Appeals for the Third Circuit · 1991
  2. Fruit of the Loom, Inc. v. CommissionerCourt of Appeals for the Seventh Circuit · 1996
  3. Fruit of the Loom v. CommissionerUnited States Tax Court · 1994
  4. Fruit Of The Loom, Incorporated v. Commissioner Of Internal RevenueCourt of Appeals for the Seventh Circuit · 1996
  5. Philadelphia & Reading Corporation v. United StatesCourt of Appeals for the Third Circuit · 1991

1 more not listed; retrieve them via the Exa API.

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