Legal Opinion
The Charter Company v. United States
Court of Appeals for the Eleventh Circuit
Decided September 15, 1992No. 91-3907PublishedCited by 43 opinions
1Opinion of the Court
BIRCH, Circuit Judge:
This tax case involves a dispute between appellant, the Charter Company (“Charter”), and the United States over Charter’s tax liability for 1971 and 1972. After trial, the district court awarded Charter a refund for overpayment of taxes but held that the government could offset that refund because Charter’s 1971-1972 depreciation deductions had been impermissibly large. On this appeal, Charter raises two issues. First, Charter contends that the district court committed error in ruling that Charter could not litigate certain issues that Charter failed to include in its…
2Cases cited10 opinions
- United States v. Felt & Tarrant Manufacturing Co.Supreme Court of the United States · 1931
- Angelus Milling Co. v. CommissionerSupreme Court of the United States · 1945
- Real Estate - Land Title & Trust Co. v. United StatesSupreme Court of the United States · 1940
- Union Pacific Railroad Company v. The United StatesUnited States Court of Claims · 1968
- Continental Equities, Inc., Cross-Appellant v. Commissioner of Internal Revenue, Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1977
5 more not listed; retrieve them via the Exa API.
3Cited by43 opinions
- Georgetown Manor, Inc. v. Ethan Allen, Inc.Court of Appeals for the Eleventh Circuit · 1993
- TRUE v. United StatesCourt of Appeals for the Tenth Circuit · 1999
- United States v. RyanCourt of Appeals for the Eleventh Circuit · 1995
- Mutual Assurance, Inc. v. United StatesCourt of Appeals for the Eleventh Circuit · 1995
- Muskat v. United StatesCourt of Appeals for the First Circuit · 2009
38 more not listed; retrieve them via the Exa API.