Legal Opinion
E. I. Du Pont De Nemours & Co. v. United States
United States Court of Claims
Decided January 16, 1957No. 443-54PublishedCited by 6 opinions
1Opinion of the Court
LITTLETON, Judge.
The plaintiff sues to recover interest paid in connection with excess profits tax deficiencies and for interest claimed to be due it on overassessments of excess profits taxes. The petition involves two counts which we will consider separately commencing with the second count.
Count Two of the petition is a claim by the plaintiff for interest on overassessments of excess profits tax for the years 1942 and 1945. This interest was credited by the Commissioner of Internal Revenue against deficiencies in tax for those and other years. The legal issue involved in this count was…
2Cases cited7 opinions
- Bull v. United StatesSupreme Court of the United States · 1935
- Security Flour Mills Co. v. CommissionerSupreme Court of the United States · 1944
- United States v. Koppers Co.Supreme Court of the United States · 1955
- Baltimore Transfer Co. v. CommissionerUnited States Tax Court · 1947
- Virginia Electric and Power Co. v. United StatesUnited States Court of Claims · 1954
2 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Wilmington Trust Co. v. United StatesUnited States Court of Claims · 1979
- Southwest Exploration Co. v. RiddellDistrict Court, S.D. California · 1964
- General Dynamics Corp. v. United StatesUnited States Court of Claims · 1977
- Mann v. United StatesDistrict Court, N.D. Texas · 1982
- Estate of Buder v. United StatesDistrict Court, E.D. Missouri · 2005
1 more not listed; retrieve them via the Exa API.