Legal Opinion
U. S. Thermo Control Co. v. The United States. Thermo King Corporation v. The United States
United States Court of Claims
Decided February 17, 1967No. 271-65, 272-65PublishedCited by 8 opinions
1Opinion of the Court
DURFEE, Judge.
These are suits for recovery of excise taxes paid by U.S. Thermo Control Company for the period July 1, 1959 through August 12, 1961, and by Thermo King Corporation for the period August 14, 1961 through June 30, 1962 in the aggregate amount of $2,538,175.09.
Plaintiff Thermo King Corporation is successor in interest to plaintiff U.S. Thermo Control Company, and is the same party as plaintiff in Thermo King Corporation v. United States, 354 F.2d 242, 173 Ct.Cl. 860 (1965), reconsideration denied March 18, 1966. The facts there alleged are the same except for differences in…
2Cases cited3 opinions
- United States v. Leslie Salt Co.Supreme Court of the United States · 1956
- Thermo King Corporation v. The United StatesUnited States Court of Claims · 1965
- J. P. Seeburg Piano Co. v. United StatesUnited States Court of Claims · 1926
3Cited by8 opinions
- Shakespeare Company v. The United StatesUnited States Court of Claims · 1968
- Tax Analysts and Advocates v. Internal Revenue Serv.District Court, District of Columbia · 1973
- Inter-City Truck Lines, Ltd. v. The United StatesUnited States Court of Claims · 1969
- Rue R. Elston Company, Inc., Appellee-Appellant v. United States of America, Appellant-AppelleeCourt of Appeals for the Eighth Circuit · 1976
- Motor Coach Industries, Inc. v. United StatesUnited States Court of Claims · 1976
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