Legal Opinion
CONSTRUCTION AGGREGATES CORPORATION v. United States
District Court, N.D. Illinois
Decided July 25, 1972No. 71 C 1043PublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM OPINION
DECKER, District Judge.
This is a tax refund case brought by Construction Aggregates Corporation (hereinafter “CAC”) pursuant to the provisions of 28 U.S.C. § 1346(a)(1). Both CAC and the Government have moved for summary judgment and have stipulated to the facts upon which the motions will be decided. Those facts are as follows.
Plaintiff CAC is a Delaware corporation which, during its tax year ending March 31, 1960, was owned by five or fewer individuals. Generally, it conducted world-wide engineering, contracting and earth moving operations by itself and through various…
2Cases cited6 opinions
- Dixon v. United StatesSupreme Court of the United States · 1965
- Charles Ilfeld Co. v. HernandezSupreme Court of the United States · 1934
- Lansing Broadcasting Co. v. CommissionerUnited States Tax Court · 1969
- Lansing Broadcasting Company v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1970
- Texas-Canadian Oil Corp. v. CommissionerUnited States Board of Tax Appeals · 1941
1 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- H. H. Robertson Co. v. CommissionerUnited States Tax Court · 1972
- Construction Aggregates v. United StatesCourt of Appeals for the Seventh Circuit · 1973
- H. H. Robertson Co. v. CommissionerUnited States Tax Court · 1972