Legal Opinion
Cbn Corporation (Formerly Columbian Carbon Company) v. The United States
Court of Appeals for the D.C. Circuit
Decided July 15, 1966No. 263-62PublishedCited by 28 opinions
1Opinion of the Court
DURFEE, Judge.
This is an action to recover an alleged overpayment of income taxes and interest for the years 1955 and 1956 in the amount of $274,562.75. The parties by joint stipulation have agreed that four of the six separate counts included in the petition, namely counts 2, 3, 4 and 6, are to be dismissed with prejudice. *395These cross-motions for summary judgment pertain to the remaining counts— counts 1 and 5.
The issue before the court is whether plaintiff had a sufficient economic interest in natural gas in place to entitle it to participate in the depletion allowance for income tax…
2Cases cited10 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Blair v. CommissionerSupreme Court of the United States · 1937
- Commissioner v. Southwest Exploration Co.Supreme Court of the United States · 1956
- Helvering v. Bankline Oil Co.Supreme Court of the United States · 1938
- United States v. RyanSupreme Court of the United States · 1956
5 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Commonwealth Edison Co. v. United StatesUnited States Court of Federal Claims · 2003
- Bingaman v. Department Of The TreasuryCourt of Appeals for the Federal Circuit · 1997
- Esslinger v. Baltimore CityCourt of Special Appeals of Maryland · 1993
- Bingaman v. Department of the TreasuryCourt of Appeals for the Federal Circuit · 1997
- Commercial Solvents Corporation v. The United StatesUnited States Court of Claims · 1970
23 more not listed; retrieve them via the Exa API.