Legal Opinion
United States v. Goodyear Tire & Rubber Co.
Supreme Court of the United States
Decided January 22, 1990No. 88-1474PublishedCited by 49 opinions
1Opinion of the CourtJustice Marshall
In this case, we must decide whether “accumulated profits” in the indirect tax credit provision of the Internal Revenue Code of 1954, 26 U. S. C. § 902 (1970 ed.), are to be measured in accordance with United States or foreign tax principles. We conclude that “accumulated profits” are to be measured in accordance with United States principles.
I
Goodyear Tyre and Rubber Company (Great Britain) Limited (Goodyear G. B.) is a wholly owned subsidiary of Goodyear Tire and Rubber Company (Goodyear), a domestic corporation. Goodyear brought this suit seeking a refund of federal income taxes collected…
2Cases cited8 opinions
- Reiter v. Sonotone Corp.Supreme Court of the United States · 1979
- Biddle v. CommissionerSupreme Court of the United States · 1938
- American Chicle Co. v. United StatesSupreme Court of the United States · 1942
- H. H. Robertson Co. v. CommissionerUnited States Tax Court · 1972
- General Foods Corp. v. CommissionerUnited States Tax Court · 1944
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3Cited by49 opinions
- Kraft General Foods, Inc. v. Iowa Department of Revenue & FinanceSupreme Court of the United States · 1992
- United States v. BishopCourt of Appeals for the Eighth Circuit · 1990
- Xerox Corporation v. United StatesCourt of Appeals for the Federal Circuit · 1995
- United States v. Sisseton-Wahpeton Sioux TribeCourt of Appeals for the Eighth Circuit · 1990
- Grapevine Imports, Ltd. v. United StatesUnited States Court of Federal Claims · 2006
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