Legal Opinion
Union Pacific Railroad v. United States
United States Court of Claims
Decided October 22, 1975No. 310-62PublishedCited by 38 opinions
1Opinion of the CourtKtjnzig, Judge
This income tax refund case comes before the court on appeal from the Trial Division where findings and an opinion were filed November 9,1973, by Trial Judge David Schwartz, pursuant to Buie 134(h). The court has reviewed his decision on the briefs, exceptions, and oral argument of counsel, finds itself in agreement with major portions of that recommended decision and adopts them, with minor modification, as Parts I-II and IV-X of its opinion. The court also adopts most of the trial judge’s findings of fact, but modifies portions deemed proper upon consideration of exceptions by the *11parties.…
2Cases cited76 opinions
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Helvering v. TaylorSupreme Court of the United States · 1935
- United States v. AndersonSupreme Court of the United States · 1926
- Lucas v. American Code Co.Supreme Court of the United States · 1930
71 more not listed; retrieve them via the Exa API.
3Cited by38 opinions
- Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980
- Putoma Corp., Successor by Merger of Pro-Mac Company, Petitioners- Cross-Appellants v. Commissioner of Internal Revenue, Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1979
- Ahmanson Foundation v. United StatesCourt of Appeals for the Ninth Circuit · 1981
- W. W. Windle Company v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1977
- W. W. Windle Co. v. CommissionerUnited States Tax Court · 1976
33 more not listed; retrieve them via the Exa API.