Legal Opinion
Supermarkets General Corp. v. United States
District Court, D. New Jersey
Decided April 16, 1982No. Civ. 81-665PublishedCited by 4 opinions
1Opinion of the Court
HAROLD A. ACKERMAN, District Judge.
This is a suit against the United States for refund of certain taxes paid for the fiscal years ending in 1970, 1971,1972, 1973 and 1974. The plaintiff, Supermarkets General Corporation (“SGC”), operated through its Pathmark and Rickels divisions, over one hundred retail stores. During the relevant tax years, the plaintiff was subject to numerous claims of personal injuries and property damage made by its customers. As an accrual basis taxpayer, it sought to deduct as an accrued liability the amount of its maximum uninsured exposure on these claims during the…
2Cases cited20 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Thor Power Tool Co. v. CommissionerSupreme Court of the United States · 1979
- Brown v. HelveringSupreme Court of the United States · 1934
- American Automobile Assn. v. United StatesSupreme Court of the United States · 1961
- Delong Corporation v. Raymond International, IncCourt of Appeals for the Third Circuit · 1980
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3Cited by4 opinions
- Kaiser Steel Corporation v. United StatesCourt of Appeals for the Ninth Circuit · 1983
- Buckeye International, Inc. v. CommissionerUnited States Tax Court · 1984
- Kaiser Steel Corporation v. United StatesCourt of Appeals for the Ninth Circuit · 1983
- Malone & Hyde, Inc. v. CommissionerUnited States Tax Court · 1989