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Legal Opinion

Transamerica Corp. v. United States

United States Court of Claims

Decided August 31, 1988No. Nos. 90-79T, 91-79TPublishedCited by 9 opinions

1Opinion of the Court

CONTENTS

Issues Page(1) I.R.C. § 51 Tax Surcharge 425(2) I.R.C. § 421(b) Deduction 425(3) Air Craft Leases 425(4) I.R.C. §§ 921, 922 (WHTC) 425(5) Bad Debt Deduction (SCORE) 425(6) Investment Tax Credits for Films 425(7) Computational Adjustments 426(8) Title Plant Leases 426

Facts 427

Disposition 436

Conclusion 443(9) Charitable Contributions 443

Facts 444

Property Involved 444

UA Business 448

American Film Institute 449

Library of Congress 450

University of Wisconsin 451

Negotiations for Conveyances 451

Gift Instruments 455

Valuations 458

Depreciation Recapture 463

Disposition 464

Final Positions 464

Library…

2Cases cited34 opinions

  1. Frank Lyon Co. v. United StatesSupreme Court of the United States · 1978
  2. Lewis v. ReynoldsSupreme Court of the United States · 1932
  3. Helvering v. F. & R. Lazarus & Co.Supreme Court of the United States · 1939
  4. Guggenheim v. RasquinSupreme Court of the United States · 1941
  5. United States v. American Bar EndowmentSupreme Court of the United States · 1986

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3Cited by9 opinions

  1. Transamerica Corporation v. The United StatesCourt of Appeals for the Federal Circuit · 1990
  2. Consolidated Edison Co. v. United StatesUnited States Court of Federal Claims · 2009
  3. Trigon Insurance v. United StatesDistrict Court, E.D. Virginia · 2002
  4. International Paper Co. v. United StatesUnited States Court of Federal Claims · 1995
  5. McLennan v. United StatesUnited States Court of Claims · 1991

4 more not listed; retrieve them via the Exa API.

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