Legal Opinion

Greyhound Corp. v. United States

Court of Appeals for the Ninth Circuit

Decided April 11, 1974No. Nos. 71-2977 to 71-2979 and 71-2989PublishedCited by 18 opinions

1Opinion of the Court

OPINION

KILKENNY, Circuit Judge:

The cases included within this consolidated appeal involve the appropriateness of refunds under 26 U.S.C. § 6421(b), of federal fuel excise taxes paid during a period encompassing April 1 to May 31, 1957, and for each quarter during the calendar years 1958 through 1963. One consolidated income tax return was filed each year on behalf of all of Greyhound’s operating divisions and subsidiaries. Greyhound Lines, Inc. and The Greyhound Corporation are treated as one entity.

Sitting without a jury, the district judge tried the consolidated actions and' entered…

2Cases cited19 opinions

  1. Red Lion Broadcasting Co. v. Federal Communications CommissionSupreme Court of the United States · 1969
  2. Zemel v. RuskSupreme Court of the United States · 1965
  3. Knowlton v. MooreSupreme Court of the United States · 1900
  4. Gould v. GouldSupreme Court of the United States · 1917
  5. Interstate Transit Lines v. CommissionerSupreme Court of the United States · 1943

14 more not listed; retrieve them via the Exa API.

3Cited by18 opinions

  1. Joseph R. Bolker v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1985
  2. Max Sobel Wholesale Liquors v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1980
  3. Doyon, Ltd. v. Bristol Bay Native Corp.Court of Appeals for the Ninth Circuit · 1978
  4. Fang Lin Ai v. United StatesCourt of Appeals for the Ninth Circuit · 2015
  5. Hanford Downwinders Coalition, Inc. v. DowdleCourt of Appeals for the Ninth Circuit · 1995

13 more not listed; retrieve them via the Exa API.

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