Legal Opinion
United States v. Zeigler Coal Holding Co.
District Court, S.D. Illinois
Decided June 17, 1996No. 3:95-cv-00334PublishedCited by 6 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
STIEHL, District Judge:
Before the Court is plaintiff’s motion for summary judgment.
BACKGROUND
On March 8, 1993, defendant submitted amended tax returns claiming refunds of federal income taxes paid for several years, including 1986 and 1987. Defendant’s claims for refund were based on claimed entitlement to investment tax credits (hereinafter “ITC”), on the acquisition of personal property with a cost basis of $1,862,351 for 1986, and $4,131,-162 for 1987. Based on those returns, on April 27,1993, defendant was sent refunds of tax and interest for the years 1986 and 1987 in…
2Cases cited6 opinions
- Edward R. POSEY, Plaintiff-Appellant, v. SKYLINE CORPORATION, Defendant-AppelleeCourt of Appeals for the Seventh Circuit · 1983
- Charles E. Egger v. Harlan C. PhillipsCourt of Appeals for the Seventh Circuit · 1983
- Milo John Munson v. Wendell R. Friske, John Rybak, Jr., Kenneth Todd, and Ashland CountyCourt of Appeals for the Seventh Circuit · 1985
- International Administrators, Inc. And Sheldon Harrison v. Life Insurance Company of North AmericaCourt of Appeals for the Seventh Circuit · 1985
- Howard Shlay v. James Montgomery, Harold Washington & City of Chicago, a Municipal CorporationCourt of Appeals for the Seventh Circuit · 1986
1 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- United States v. Commonwealth Energy System & Subsidiary CompaniesCourt of Appeals for the First Circuit · 2001
- Bell Atlantic Corporation v. United StatesCourt of Appeals for the Third Circuit · 2000
- Southern Multi-Media Commun., Inc. v. CommissionerUnited States Tax Court · 1999
- United States v. Commonwealth Energy System & Subsidiary CompaniesDistrict Court, D. Massachusetts · 1999
- Southern Multi-Media Commun., Inc. v. CommissionerUnited States Tax Court · 1999
1 more not listed; retrieve them via the Exa API.