Legal Opinion
E. I. Du Pont de Nemours & Co. v. United States
United States Court of Claims
Decided January 18, 1973No. 256-66 and 371-66PublishedCited by 23 opinions
1Opinion of the CourtDavis, Judge
We are narrowly concerned with only one issue on these limited cross-motions for partial summary judgment in plaintiff E. I. Du Pont de Nemours and Company’s (Du Pont) complex tax refund suits for 1959 and 1960. That question involves only one of the firm’s inter-corporate transactions, presented by a setoff defense raised by the Government against the refund claims.1 There is agreement upon the facts of this transaction, and only a legal problem — the application of section 351 of the Internal Revenue Code, 26 IT.S.O. § 351 (1970) — remains to be decided.
In 1959, Du Pont was engaged in the…
2Cases cited37 opinions
- Commissioner v. Gillette Motor Transport, Inc.Supreme Court of the United States · 1960
- Myers v. Comm'rUnited States Tax Court · 1946
- Helvering v. Cement Investors, Inc.Supreme Court of the United States · 1942
- Helvering v. William Flaccus Oak Leather Co.Supreme Court of the United States · 1941
- Commissioner of Internal Revenue v. HopkinsonCourt of Appeals for the Second Circuit · 1942
32 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Hospital Corp. of America v. CommissionerUnited States Tax Court · 1983
- Hempt Bros., Inc. v. United StatesCourt of Appeals for the Third Circuit · 1974
- Eli Lilly & Co. v. CommissionerUnited States Tax Court · 1985
- G.D. Searle & Co. v. CommissionerUnited States Tax Court · 1987
- In the Matter of Chrome Plate, Inc., Bankrupt. Chrome Plate, Inc. v. District Director of Internal Revenue, United States of AmericaCourt of Appeals for the Fifth Circuit · 1980
18 more not listed; retrieve them via the Exa API.