Legal Opinion
Garvey, Inc. v. The United States
Court of Appeals for the Federal Circuit
Decided February 7, 1984No. Appeal 83-780PublishedCited by 18 opinions
1Opinion of the Court
EDWARD S. SMITH, Circuit Judge.
In this corporate/individual tax case appellants (Garvey, et al.) appeal from a judgment of the United States Claims Court dismissing their petitions for recovery of certain corporate taxes paid as a result of filing consolidated returns; certain individual taxes paid on income received under an unsecured private annuity contract; and corporate taxes paid on the computed interest portion of the annuity payments. We affirm on all substantive issues.
Issues
The major corporate tax issue is whether the investment account adjustment provision 1 of the consolidated…
2Cases cited6 opinions
- Burnet v. LoganSupreme Court of the United States · 1931
- Georgia-Pacific Corp. v. CommissionerUnited States Tax Court · 1975
- Elkins v. CommissionerUnited States Tax Court · 1983
- 212 Corp. v. CommissionerUnited States Tax Court · 1978
- Estate of Bell v. CommissionerUnited States Tax Court · 1973
1 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Estate of Leavitt v. CommissionerUnited States Tax Court · 1988
- Woods Inv. Co. v. CommissionerUnited States Tax Court · 1985
- American Express Company and Affiliated Subsidiaries v. United StatesCourt of Appeals for the Federal Circuit · 2001
- Shimota v. United StatesUnited States Court of Claims · 1990
- Rite Aid Corporation and Subsidiary Corporations v. United StatesCourt of Appeals for the Federal Circuit · 2001
13 more not listed; retrieve them via the Exa API.