Legal Opinion
Storm Plastics, Inc. v. The United States of America
Court of Appeals for the Tenth Circuit
Decided August 20, 1985No. 83-1661PublishedCited by 8 opinions
1Opinion of the Court
BARRETT, Circuit Judge.
Storm Plastics, Inc. (taxpayer), instituted this action seeking refund of manufacturers excise taxes. The government counterclaimed for additional taxes, interest, and penalties. After trial to the court, taxpayer’s refund claim was dismissed. On the government’s counterclaim, the court adjudged taxpayer to be indebted to the United States in the amount of $106,033.37. Taxpayer appeals from this latter award.
Prior to trial, the parties entered into extensive stipulations. Except where indicated, those stipulations constitute the facts as related hereafter. Storm…
2Cases cited6 opinions
- Anderson v. City of Bessemer CitySupreme Court of the United States · 1985
- Propstra v. United StatesCourt of Appeals for the Ninth Circuit · 1982
- Brady v. BeamsCourt of Appeals for the Tenth Circuit · 1942
- Merchants Industrial Bank, a Corporation Organized and Existing Under the Laws of the State of Colorado v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1973
- Creme Manufacturing Co., Inc., Plaintiff-Appellee-Cross v. United States of America, Defendant-Appellant-CrossCourt of Appeals for the Fifth Circuit · 1974
1 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Guadalupe Pérez v. SaldañaSupreme Court of Puerto Rico · 1993
- True Oil Co. v. CommissionerCourt of Appeals for the Tenth Circuit · 1999
- American Stores Co. v. CommissionerCourt of Appeals for the Tenth Circuit · 1999
- Eastern Investment Corp. And Lowen Corporation v. United StatesCourt of Appeals for the Tenth Circuit · 1995
- Pabst Brewing Co. v. CommissionerUnited States Tax Court · 1995
3 more not listed; retrieve them via the Exa API.