Legal Opinion
Koppers Company v. United States
United States Court of Claims
Decided October 4, 1955No. 161-52PublishedCited by 31 opinions
1Opinion of the Court
LITTLETON, Judge.
The plaintiff sues to recover $1,486,-667.22, with interest thereon, which sum represents excess profits tax and interest for the calendar year 1943. Three issues were presented in the amended petition. One involved interest on “potential deficiencies” and one involved net operating loss carry-backs. Both of these issues have been abandoned by plaintiff because of the adverse decisions in United States v. Koppers, Co., Inc., 348 U.S. 254, 75 S.Ct. 268, and United States v. Olympic Radio & Television, Inc., 349 U.S. 232, 75 S.Ct. 733. The remaining issue is whether an unused…
2Cases cited17 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Gregory v. HelveringSupreme Court of the United States · 1935
- United States v. Olympic Radio & Television, Inc.Supreme Court of the United States · 1955
- Commissioner of Internal Revenue v. SansomeCourt of Appeals for the Second Circuit · 1932
- Helvering v. Metropolitan Edison Co.Supreme Court of the United States · 1939
12 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- Libson Shops, Inc., v. Koehler, District Director of Internal RevenueSupreme Court of the United States · 1957
- Seaboard Commercial Corp. v. CommissionerUnited States Tax Court · 1957
- Newmarket Manufacturing Company v. United StatesCourt of Appeals for the First Circuit · 1956
- Julius Garfinckel & Co., Incorporated (Successor to Brooks Brothers, Inc., Formerly the A. Depinna Company) v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1964
- E. & J. Gallo Winery, a Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
26 more not listed; retrieve them via the Exa API.