Legal Opinion
Dynamics Corporation of America (Formerly Claude Neon, Inc.) v. The United States
United States Court of Claims
Decided March 15, 1968No. 338-65PublishedCited by 20 opinions
1Opinion of the Court
ON DEFENDANT’S MOTION FOR SUMMARY JUDGMENT AND PLAINTIFF’S MOTION FOR SUMMARY JUDGMENT
COWEN, Chief Judge.
This is a suit for refund of 1953 corporate income taxes based on a loss carryback from 1954. The facts are as stipulated, and, since there is no dispute between the parties concerning them, the only issues to be resolved are legal questions raised by cross-motions for summary judgment. The plaintiff, Dynamics Corporation of America, is a successor through merger to Claude Neon, Inc. (hereafter Neon).
After plaintiff filed its claim for refund, the Commissioner of Internal Revenue Service…
2Cases cited19 opinions
- Ruth T. Lengsfield, Coralie Mayer Lengsfield and Blanche L. Brown v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
- Regensburg v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1944
- Phoenix Coal Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1956
- Lincoln Nat. Bank v. BurnetCourt of Appeals for the D.C. Circuit · 1933
- Christopher v. BurnetDistrict Court, District of Columbia · 1931
14 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- ABKCO Industries, Inc. v. CommissionerUnited States Tax Court · 1971
- Jason L. Honigman and Edith Honigman, Petitioners-Cross-Appellees v. Commissioner of Internal Revenue, Respondent-Cross-AppellantCourt of Appeals for the Sixth Circuit · 1972
- Allied Fidelity Corp. v. CommissionerUnited States Tax Court · 1976
- United States v. KottwitzCourt of Appeals for the Eleventh Circuit · 2010
- Alterman Foods, Inc. v. United StatesUnited States Court of Claims · 1979
15 more not listed; retrieve them via the Exa API.