Legal Opinion
Erie Lackawanna Railroad Company v. The United States
United States Court of Claims
Decided February 20, 1970No. 342-66, 362-67PublishedCited by 19 opinions
1Opinion of the Court
ON PLAINTIFF’S MOTION FOR PARTIAL SUMMARY JUDGMENT AND DEFENDANT’S CROSS-MOTION FOR PARTIAL SUMMARY JUDGMENT
COLLINS, Judge.
Plaintiff, Erie Lackawanna Railroad Company, a corporation organized and existing under the laws of the State of New York and having its principal office at Cleveland, Ohio, brought this action to recover the sum total of $327,752.60 in income taxes, plus deficiency interest paid thereon and statutory interest as provided by law. Among the items involved in this action 1 *is one concerning a deduction for debt discount amortization in the amount of $80,276.55 for the year…
2Cases cited14 opinions
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Helvering v. Union Pacific RailroadSupreme Court of the United States · 1934
- Nassau Lens Co., Inc. v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Harry Pildes and Sarah PildesCourt of Appeals for the Second Circuit · 1962
- Southern Natural Gas Company v. The United StatesUnited States Court of Claims · 1969
- Dodge Brothers v. United StatesCourt of Appeals for the Fourth Circuit · 1941
9 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Commissioner v. National Alfalfa Dehydrating & Milling Co.Supreme Court of the United States · 1974
- Union Pacific Railroad v. United StatesUnited States Court of Claims · 1975
- Cities Service Company, Plaintiff-Appellee-Appellant v. United States of America, Defendant-Appellant-AppelleeCourt of Appeals for the Second Circuit · 1975
- Missouri Pacific Railroad Company v. The United StatesUnited States Court of Claims · 1970
- Missouri Pacific Railroad Company v. The United StatesUnited States Court of Claims · 1970
14 more not listed; retrieve them via the Exa API.