Legal Opinion
United States Steel Corporation v. United States
Court of Appeals for the Second Circuit
Decided June 22, 1971No. 35788_1PublishedCited by 3 opinions
1Opinion of the Court
FRIENDLY, Chief Judge:
In this action in the District Court for the Southern District of New York, United States Steel Corporation sought large refunds of federal income and excess profits taxes for 1950. The issue with respect to income tax involved solely a question of law concerning the respective rights of the lessor and the lessee of Minnesota iron mines to percentage depletion; it was decided adversely to U. S. Steel on the Government’s motion for partial summary judgment, 270 F.Supp. 253 (1967). The other claims concerned the Korean excess profits tax for 1950; it will be as well to…
2Cases cited18 opinions
- National Woodwork Manufacturers Ass'n v. National Labor Relations BoardSupreme Court of the United States · 1967
- Helvering v. Mountain Producers Corp.Supreme Court of the United States · 1938
- Helvering v. Twin Bell Oil SyndicateSupreme Court of the United States · 1934
- Duffy v. Central R. Co. of NJSupreme Court of the United States · 1925
- United States v. Boston & Maine RailroadSupreme Court of the United States · 1929
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3Cited by3 opinions
- Sirbo Holdings, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1973
- University Plaza Shopping Center, Inc. v. GarciaCourt of Appeals of Maryland · 1977
- In Re HuffUnited States Bankruptcy Court, D. Minnesota · 1988