Legal Opinion
Anchor Hocking Corp. v. United States
United States Court of Claims
Decided November 14, 1986No. 459-84TPublishedCited by 13 opinions
1Opinion of the Court
OPINION
MARGOLIS, Judge.
At issue in this tax refund case is whether the Secretary of the Treasury exceeded his authority in promulgating Treasury Regulation 1.994-l(c)(6)(v). The regulation prescribes a method of computing the combined taxable income of a Domestic International Sales Corporation and its related supplier.
Plaintiff asserts that the regulation is legislative in character, unauthorized, and invalid because it contravenes the language and intent of the Internal Revenue Code of 1954, 26 U.S.C. [the Code]. The plaintiff seeks a refund of $38,674 for 1975 and 1976, plus interest, on…
2Cases cited7 opinions
- United States v. CorrellSupreme Court of the United States · 1967
- United States v. Vogel Fertilizer Co.Supreme Court of the United States · 1982
- Commissioner v. Portland Cement Co. of UtahSupreme Court of the United States · 1981
- Thomas International Limited v. The United StatesCourt of Appeals for the Federal Circuit · 1985
- Ellis First National Bank of Bradenton v. United StatesUnited States Court of Claims · 1977
2 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Dresser Industries, Inc. And Consolidated Subsidiaries v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1990
- Dresser Industries, Inc. v. CommissionerUnited States Tax Court · 1989
- Brown-Forman Corp. v. CommissionerUnited States Tax Court · 1990
- Gibbons Int'l v. CommissionerUnited States Tax Court · 1987
- Rocky Mountain Associates International, Inc. v. CommissionerUnited States Tax Court · 1988
8 more not listed; retrieve them via the Exa API.