Legal Opinion
Hughes Properties, Inc. v. United States
United States Court of Claims
Decided June 29, 1984No. 594-82TPublishedCited by 5 opinions
1Opinion of the Court
OPINION
SETO, Judge:
This case is before the court on cross-motions for summary judgment with all relevant facts stipulated. The single issue before the court is whether certain liabilities, assertedly giving rise to the claimed deductions, have been fixed for the purpose of calculating federal income tax. For the reasons set forth below, the court concludes that plaintiffs motion should be granted and defendant’s motion should be denied.
FACTS
Plaintiff, Hughes Properties, Inc., is a Nevada corporation which owns Harolds Club, a gambling casino located in Reno, Nevada. During the fiscal years…
2Cases cited23 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Brown v. HelveringSupreme Court of the United States · 1934
- Security Flour Mills Co. v. CommissionerSupreme Court of the United States · 1944
- Dixie Pine Products Co. v. CommissionerSupreme Court of the United States · 1944
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3Cited by5 opinions
- United States v. Hughes Properties, Inc.Supreme Court of the United States · 1986
- Hughes Properties, Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1985
- Connecticut Yankee Atomic Power Co. v. United StatesUnited States Court of Federal Claims · 1997
- Hillsborough Holdings Corp. v. United States (In Re Hillsborough Holdings Corp.)United States Bankruptcy Court, M.D. Florida · 2010
- United States v. Hughes Properties, Inc.Supreme Court of the United States · 1986