Legal Opinion
General Elevator Corp. v. United States
United States Court of Claims
Decided May 4, 1990No. 60-87TPublishedCited by 10 opinions
1Opinion of the Court
OPINION
ROBINSON, Judge.
This tax refund suit is before the court after trial on the merits. The parties have submitted post-trial briefs. Plaintiff, General Elevator Corporation, seeks to recover $169,964.32 in withholding taxes, penalties, and interest payments which relate to certain taxable quarters for 1980-1982. Defendant counterclaimed for $924.18 in employment taxes for the quarter ending September 30, 1982. For the following reasons, plaintiff’s claim will be granted and, accordingly, defendant’s counterclaim will be denied. The court will require by later order further proceedings…
2Cases cited8 opinions
- Welch v. HenrySupreme Court of the United States · 1938
- United States v. DarusmontSupreme Court of the United States · 1981
- Stubbs, Overbeck & Associates, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1971
- Central Illinois Public Service Co. v. United StatesSupreme Court of the United States · 1978
- Humble Oil & Refining Company v. The United StatesUnited States Court of Claims · 1971
3 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Bombardier Aerospace Corp. v. United StatesCourt of Appeals for the Fifth Circuit · 2016
- Chicago Milwaukee Corp. v. United StatesUnited States Court of Federal Claims · 1996
- American Airlines, Inc. v. United StatesUnited States Court of Federal Claims · 1998
- North Dakota State University v. United StatesDistrict Court, D. North Dakota · 1999
- Bombardier Aerospace Corp. v. United StatesDistrict Court, N.D. Texas · 2015
5 more not listed; retrieve them via the Exa API.