Legal Opinion
The Goodyear Tire & Rubber Company and Affiliates v. The United States
Court of Appeals for the Federal Circuit
Decided August 31, 1988No. 88-1201PublishedCited by 1 opinion
1Opinion of the Court
BISSELL, Circuit Judge.
The Goodyear Tire & Rubber Company and Affiliates (collectively, Goodyear) appeal the decision of the United States Claims Court, Goodyear Tire & Rubber Co. v. United States, 14 Cl.Ct. 23 (1987), granting summary judgment to the United States and holding that Goodyear was not entitled to a tax refund. Judgment was entered dismissing the complaint. We reverse.
BACKGROUND
Goodyear Tire & Rubber Company (Goodyear U.S.) is the parent of the consolidated group of United States corporations constituting the appellant. The Goodyear Tyre & Rubber Company (Great Britain) Limited…
2Cases cited10 opinions
- Biddle v. CommissionerSupreme Court of the United States · 1938
- American Chicle Co. v. United StatesSupreme Court of the United States · 1942
- Steel Improv. & Forge Co. v. CommissionerUnited States Tax Court · 1961
- The Steel Improvement and Forge Company v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1963
- H. H. Robertson Co. v. CommissionerUnited States Tax Court · 1972
5 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- United States v. Goodyear Tire & Rubber Co.Supreme Court of the United States · 1990