Legal Opinion
General Motors Corporation v. United States
District Court, E.D. Michigan
Decided February 14, 1975No. Civ. A. 4-71986PublishedCited by 5 opinions
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
JOINER, District Judge.
Plaintiff General Motors Corporation (GM) brings this action to recover interest from the United States under section 6611(a) of the Internal Revenue Code of 1954, 26 U.S.C. § 6611(a), on certain amounts of federal excise tax erroneously assessed against, collected from, and later returned to GM. This court has jurisdiction under 28 U.S.C. § 1346(a). Both parties have moved for summary judgment and stipulated to the following facts.
In each of its Quarterly Federal Excise Tax Returns timely filed during the years 1961-63, GM claimed credits…
2Cases cited4 opinions
- Bulova Watch Co. v. United StatesSupreme Court of the United States · 1961
- Greyhound Corp. v. United StatesCourt of Appeals for the Ninth Circuit · 1974
- General Dynamics Corporation v. The United StatesUnited States Court of Claims · 1963
- General Motors Corporation, Frigidaire Division v. United StatesUnited States Court of Claims · 1961
3Cited by5 opinions
- The E.W. Scripps Company and Subsidiaries v. United StatesCourt of Appeals for the Sixth Circuit · 2005
- State of Michigan and Its Michigan Education Trust v. United StatesCourt of Appeals for the Sixth Circuit · 1998
- Michigan v. United StatesDistrict Court, W.D. Michigan · 1996
- State of Mich. v. United StatesDistrict Court, W.D. Michigan · 1996
- The E.W. Scripps Co. v. United StatesCourt of Appeals for the Sixth Circuit · 2005