Legal Opinion
Union Pacific Railroad Company v. The United States
United States Court of Claims
Decided January 19, 1968No. 310-62PublishedCited by 117 opinions
1Opinion of the Court
ON DEFENDANT’S AND PLAINTIFF’S MOTIONS FOR SUMMARY JUDGMENT
LARAMORE, Judge.
This is a suit for refund of Federal income and excess profits taxes and interest collected from the Union Pacific Railroad Company (hereinafter referred to as Union) for the calendar year 1942. On June 15, 1943, taxpayer filed its final corporation income and declared value excess profits (DVEP) tax returns and a final corporation excess profits tax return for the tax year 1942.
Successive claims for refund were filed on October 4, 1946 (1946 claim), April 25, 1949 (1949 claim), April 10, 1950 (1950 claim), and…
2Cases cited36 opinions
- Lewis v. ReynoldsSupreme Court of the United States · 1932
- United States v. Memphis Cotton Oil Co.Supreme Court of the United States · 1933
- United States v. Felt & Tarrant Manufacturing Co.Supreme Court of the United States · 1931
- United States v. KalesSupreme Court of the United States · 1941
- Angelus Milling Co. v. CommissionerSupreme Court of the United States · 1945
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3Cited by117 opinions
- New York Life Insurance Company v. United StatesCourt of Appeals for the Federal Circuit · 1997
- Computervision Corp. v. United StatesCourt of Appeals for the Federal Circuit · 2006
- Charles R. Hefti and Marion Hefti v. Internal Revenue ServiceCourt of Appeals for the Seventh Circuit · 1993
- Disabled American Veterans v. United StatesUnited States Court of Claims · 1981
- Burlington Northern Inc. v. United StatesUnited States Court of Claims · 1982
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