Fleet Carrier Corp. v. Commissioner
United States Tax Court
Petitioner, an interstate carrier, had a legally effective tariff schedule on file with the Interstate Commerce Commission during 1943 and 1944. The Government, however, requested that all transportation for it be based on a separate schedule which covered all Government vehicles and which established a basis for the rates differing from the schedule filed with the ICC.
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Petitioner, an interstate carrier, had a legally effective tariff schedule on file with the Interstate Commerce Commission during 1943 and 1944. The Government, however, requested that all transportation for it be based on a separate schedule which covered all Government vehicles and which established a basis for the rates differing from the schedule filed with the ICC. The Government schedules, which were used as the basis of all vouchers and payments for services for the Government during 1943 and 1944, produced in many instances higher rates for the same services than those produced by the…
1Opinion of the Court
Fisher, Judge:
The respondent has determined a deficiency in petitioner’s income tax for the year 1953 in the amount of $59,845.51. The sole issue before us is whether the amount of $72,982.33, which was paid by petitioner in 1953 in settlement of a Government claim that it had been charged and paid $145,964.65 in excess of the lowest legal rate for services performed by petitioner for the Government in 1943 and 1944, is deductible by the petitioner in 1953.
FINDINGS OF FACT.
Some of the facts have been stipulated and are incorporated herein by this reference.
The petitioner, Fleet Carrier…
2Cases cited7 opinions
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- United States v. LewisSupreme Court of the United States · 1951
- Great Northern Railway Co. v. United StatesSupreme Court of the United States · 1942
- T. I. M. E. Inc. v. United StatesSupreme Court of the United States · 1959
- Willis v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1932
2 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
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- Overlakes Corp. v. CommissionerUnited States Tax Court · 1964
- Union Pacific Railroad v. United StatesUnited States Court of Claims · 1986
- Fleet Carrier Corp. v. CommissionerUnited States Tax Court · 1961
2 more not listed; retrieve them via the Exa API.