Legal Opinion
The Washington Post Company v. The United States
United States Court of Claims
Decided January 24, 1969No. 388-65PublishedCited by 38 opinions
1Opinion of the Court
ON PLAINTIFF’S MOTION FOR SUMMARY JUDGMENT AND DEFENDANT’S CROSS - MOTION FOR SUMMARY JUDGMENT
COWEN, Chief Judge.
This action for refund of income taxes paid comes to us on cross-motions for summary judgment, with all facts stipulated. Plaintiff, a Delaware corporation with its principal place of business in the District of Columbia, keeps its books on the accrual basis of accounting. On its federal income tax returns for three fiscal years corresponding approximately with the calendar years 1957, 1958, and 1959, plaintiff accrued on its books $102,772, $127,518, and $152,042 respectively, as…
2Cases cited13 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Brown v. HelveringSupreme Court of the United States · 1934
- Avco Mfg. Corp. v. CommissionerUnited States Tax Court · 1956
8 more not listed; retrieve them via the Exa API.
3Cited by38 opinions
- Bennett Paper Corp. & Subsidiaries v. CommissionerUnited States Tax Court · 1982
- Lukens Steel Company v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1971
- Massachusetts Mutual Life Insurance v. United StatesCourt of Appeals for the Federal Circuit · 2015
- Illinois Power Co. v. CommissionerUnited States Tax Court · 1986
- Ohio River Collieries Co. v. CommissionerUnited States Tax Court · 1981
33 more not listed; retrieve them via the Exa API.