Legal Opinion
Exxon Corporation v. The United States
Court of Appeals for the Federal Circuit
Decided January 15, 1986No. Appeal 85-2160PublishedCited by 19 opinions
1Opinion of the Court
BISSELL, Circuit Judge.
Exxon Corporation (Exxon) appeals from a partial judgment dismissing its tax refund claim based upon a disallowance by the Commissioner of Internal Revenue Service of a bad debt deduction. We reverse the decision of the United States Claims Court reported at 7 Cl.Ct. 347 (1985).
BACKGROUND
This litigation involves a claim to a bad debt deduction based entirely on transactions within the multinational operations of Exxon [formerly Standard Oil Company (New Jersey) and referred to herein as Standard], The facts are fully set forth in the Claims Court opinion and they are…
2Cases cited10 opinions
- United States v. S. S. White Dental Manufacturing Co.Supreme Court of the United States · 1927
- Miles v. Safe Deposit & Trust Co. of BaltimoreSupreme Court of the United States · 1922
- New York Life Insurance v. EdwardsSupreme Court of the United States · 1926
- American Standard, Inc. v. United StatesUnited States Court of Claims · 1979
- C. M. Gooch Lumber Sales Co. v. CommissionerUnited States Tax Court · 1968
5 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Centex Corp. v. United StatesCourt of Appeals for the Federal Circuit · 2005
- In Re Prudential Lines Inc.Court of Appeals for the Second Circuit · 1991
- Exxon Corporation v. The United StatesCourt of Appeals for the Federal Circuit · 1991
- Jeppsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1997
- American Offshore, Inc. v. CommissionerUnited States Tax Court · 1991
14 more not listed; retrieve them via the Exa API.