Legal Opinion
Colt Industries, Inc. v. United States
United States Court of Claims
Decided October 23, 1986No. 614-84TPublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM OF DECISION
HARKINS, Judge:
This tax refund case is before the court on cross-motions for partial summary judgment. Oral argument was heard on July 16, 1986. There is no dispute as to any material fact and disposition by summary judgment of Count I of the complaint is appropriate.
The Internal Revenue Service (IRS) disallowed, under section 162(f) of the Internal Revenue Code of 1954, as amended, deductions taken by plaintiff for payments that total $1.6 million to the Clean Air Fund and to the Clean Water Fund of the Commonwealth of Pennsylvania. The payments were made pursuant to a…
2Cases cited12 opinions
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Hawaii v. Standard Oil Co. of Cal.Supreme Court of the United States · 1972
- United States v. ParkSupreme Court of the United States · 1975
- Tank Truck Rentals, Inc. v. CommissionerSupreme Court of the United States · 1958
- Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980
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3Cited by3 opinions
- Unr Industries, Inc., Unarco Industries, Inc. And Eagle-Picher Industries, Inc. v. The United States, Keene Corporation v. United StatesCourt of Appeals for the Federal Circuit · 1990
- Jon T. Stephens and Susanne Stephens v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1990
- Colt Industries, Inc., Plaintiff/cross-Appellant v. The United StatesCourt of Appeals for the Federal Circuit · 1989