Legal Opinion
Panhandle Eastern Pipe Line Co. v. The United States
United States Court of Claims
Decided March 14, 1969No. 547-58, 166-60, 400-61PublishedCited by 25 opinions
1Opinion of the Court 1
OPINION
2Opinion of the Court · Cowe.nCowe.n, Chief Judge
The petitions in these three consolidated actions assert that plaintiff is entitled to recover a total of $4,054,532.38 in federal income taxes, plus deficiency interest, paid for the calendar years 1952 through 1956, and statutory interest thereon.
Four principal issues are raised for decision. The first issue is the right of plaintiff to deductions from its gross income during the years 1954, 1955, and 1956, for depreciation of its investment in its main-line transmission system’s rights-of-way.
The second and third issues involve the proper method of determining, for the purpose of…
3Cases cited18 opinions
- United States v. Cannelton Sewer Pipe Co.Supreme Court of the United States · 1960
- Missouri Pacific Railroad Company v. The United StatesUnited States Court of Claims · 1964
- Phillips Petroleum Co. v. BynumCourt of Appeals for the Fifth Circuit · 1946
- United States v. Henderson Clay ProductsCourt of Appeals for the Fifth Circuit · 1963
- The Shamrock Oil & Gas Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1965
13 more not listed; retrieve them via the Exa API.
4Cited by25 opinions
- Computing & Software, Inc. v. CommissionerUnited States Tax Court · 1975
- Southern Natural Gas Company v. The United StatesUnited States Court of Claims · 1969
- Exxon Corp. v. CommissionerUnited States Tax Court · 1994
- Pennsylvania Power & Light Company and Subsidiary Companies v. The United StatesUnited States Court of Claims · 1969
- Kaiser Steel Corp. v. Property Appraisal DepartmentNew Mexico Court of Appeals · 1971
20 more not listed; retrieve them via the Exa API.