Legal Opinion
Grant Oil Tool Company v. The United States
United States Court of Claims
Decided July 20, 1967No. 35-64PublishedCited by 15 opinions
1Opinion of the Court
OPINION
NICHOLS, Judge *
This is a suit for refund of corporation income tax deficiencies and interest assessed by defendant and paid by plaintiff for the calendar years 1956, 1957, and 1958, in the amount of $56,810.01, plus interest as provided by law. Claims for refund were timely filed and denied, and the same basis for recovery was asserted therein as alleged in this timely action. Determination of the amount of recovery, if any, is reserved for further proceedings.
Plaintiff is a California corporation, with principal place of business at Los Angeles, engaged in the business of…
2Cases cited13 opinions
- Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
- Commissioner v. Gillette Motor Transport, Inc.Supreme Court of the United States · 1960
- E. I. Du Pont De Nemours and Company v. United StatesUnited States Court of Claims · 1961
- Philber Equipment Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1956
- Waggoner v. CommissionerUnited States Tax Court · 1950
8 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Sirbo Holdings, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1973
- Hollywood Baseball Association v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1970
- Hollywood Baseball Asso. v. CommissionerUnited States Tax Court · 1968
- RACMP Enters. v. CommissionerUnited States Tax Court · 2000
- Deltide Fishing & Rental Tools, Inc. v. United StatesDistrict Court, E.D. Louisiana · 1968
10 more not listed; retrieve them via the Exa API.