Legal Opinion
Stokely-Van Camp, Inc. v. United States
United States Court of Claims
Decided November 2, 1990No. 582-88TPublishedCited by 7 opinions
1Opinion of the Court
OPINION
HARKINS, Senior Judge.
Stokely-Van Camp, Inc. (SVC), plaintiff, in its complaint filed October 6,1988, seeks refunds of federal income taxes, with interest, with respect to tax years ending May 31, 1978 through May 31, 1982.1 The complaint in Count I claims a refund of $1,930,-490 based on commissions purportedly paid to Stokely-Van Camp Overseas, Inc. (SVCO), a Domestic International Sales Corporation (DISC). The claims in Count II concern payments made by SVC in 1981 and 1982 to redeem its stock. The refund claimed in Count II totals $8,350,522 for tax years 1981 and 1982, or, in the…
2Cases cited47 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Adickes v. S. H. Kress & Co.Supreme Court of the United States · 1970
- United States v. Diebold, Inc.Supreme Court of the United States · 1962
- General Electric Co. v. GilbertSupreme Court of the United States · 1976
42 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Fort Howard Corp. v. CommissionerUnited States Tax Court · 1994
- Frederick Weisman Co. v. CommissionerUnited States Tax Court · 1991
- Stokely-Van Camp, Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1992
- CHRYSLER CORP. v. COMMISSIONERUnited States Tax Court · 2001
- Fort Howard Corp. v. CommissionerUnited States Tax Court · 1994
2 more not listed; retrieve them via the Exa API.