Legal Opinion
Consolidated Edison Company of New York, Inc. v. United States
Court of Appeals for the Second Circuit
Decided May 25, 1960No. 26041_1PublishedCited by 22 opinions
1Opinion of the Court
SWAN, Circuit Judge.
Plaintiff-appellant is a well-known public utility corporation which keeps its books and files its tax returns on an accrual and calendar year basis. It brought the present suit under 28 U.S. C.A. § 1346 (a) to recover an alleged large overpayment of federal income taxes for the year 1951. Defendant’s answer to the complaint interposed a general denial and an affirmative defense of collateral estoppel. Á motion for summary judgment based on the affirmative defense was denied by Judge Palmieri in 1958 in an opinion reported at D.C., 162 F.Supp. 854. Thereafter, upon amended…
2Cases cited9 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- United States v. AndersonSupreme Court of the United States · 1926
- Security Flour Mills Co. v. CommissionerSupreme Court of the United States · 1944
- Dixie Pine Products Co. v. CommissionerSupreme Court of the United States · 1944
- Lewyt Corp. v. CommissionerSupreme Court of the United States · 1955
4 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- United States v. Consolidated Edison Co. of NYSupreme Court of the United States · 1961
- Donald A. Peck Judith W. Peck v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1990
- Commissioner of Internal Revenue v. Fifth Avenue Coach Lines, Inc., Fifth Avenue Coach Lines, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1960
- Pan American World Airways, Inc., Trans World Airlines, Inc., American Airlines, Inc. v. Civil Aeronautics Board, World Airways, Inc., IntervenorsCourt of Appeals for the Second Circuit · 1967
- American Can Company v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. American Can CompanyCourt of Appeals for the Second Circuit · 1963
17 more not listed; retrieve them via the Exa API.