Legal Opinion
International Paper Co. v. United States
United States Court of Federal Claims
Decided November 4, 1997No. 90-119TPublishedCited by 7 opinions
1Opinion of the Court
OPINION
REGINALD W. GIBSON, Senior Judge.
INTRODUCTION
Currently pending before the court is plaintiffs motion for partial summary judgment, filed May 27, 1997, in the above-referenced federal income tax refund case. In said motion, plaintiff contends that, as a matter of law, each of its four (4) Alabama and Mississippi timber depletion blocks that were damaged or destroyed by Hurricane Frederic in September of 1979 is a “single, identifiable property” (i.e., the SIP), within the meaning of Treas. Reg. § 1.165-7(b)(2), for purposes of determining the limitation on the amount of its casualty…
2Cases cited16 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Marbury v. MadisonSupreme Court of the United States · 1803
- Western World Insurance Company v. Stack Oil, Inc.Court of Appeals for the Second Circuit · 1990
- South Corporation and Seal Fleet, Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1982
11 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Stelco Holding Co. v. United StatesUnited States Court of Federal Claims · 1999
- Gary v. United StatesUnited States Court of Federal Claims · 2005
- Alli v. United StatesUnited States Court of Federal Claims · 2009
- Doyon, Ltd. v. United StatesUnited States Court of Federal Claims · 1998
- Tektel, Inc. v. United StatesUnited States Court of Federal Claims · 2013
2 more not listed; retrieve them via the Exa API.