Legal Opinion
Comdisco, Inc. v. United States
Court of Appeals for the Seventh Circuit
Decided March 6, 1985No. 83-3250PublishedCited by 45 opinions
1Opinion of the Court
PELL, Senior Circuit Judge.
Comdisco, Inc., a Delaware corporation with its principal place of business in Illinois, appeals from the judgment entered by the district court dismissing its action for refund based upon the Government’s refusal to grant investment tax credits. On appeal, this court must determine whether plaintiff is entitled to the credits, which depends upon whether the district court held correctly, under the applicable statutes and regulations, that plaintiff was neither the “lessee” nor the “original user” of the disputed property.
I. THE STATUTORY FRAMEWORK
A. The Investment…
2Cases cited16 opinions
- Pullman-Standard v. SwintSupreme Court of the United States · 1982
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Higgins v. SmithSupreme Court of the United States · 1940
- Frank Lyon Co. v. United StatesSupreme Court of the United States · 1978
- Commissioner v. National Alfalfa Dehydrating & Milling Co.Supreme Court of the United States · 1974
11 more not listed; retrieve them via the Exa API.
3Cited by45 opinions
- Northern Indiana Public Service Company, an Indiana Corporation v. Carbon County Coal Company, a PartnershipCourt of Appeals for the Seventh Circuit · 1986
- Howard Shlay v. James Montgomery, Harold Washington & City of Chicago, a Municipal CorporationCourt of Appeals for the Seventh Circuit · 1986
- Sealy Power, Ltd. v. CommissionerCourt of Appeals for the Fifth Circuit · 1995
- Estate of Durkin v. CommissionerUnited States Tax Court · 1992
- Kashfi v. Phibro-Salomon, Inc.District Court, S.D. New York · 1986
40 more not listed; retrieve them via the Exa API.