Legal Opinion
Baltimore Aircoil Company v. United States
District Court, D. Maryland
Decided August 2, 1971No. Civ. A. 70-340-NPublishedCited by 8 opinions
1Opinion of the Court
NORTHROP, Chief Judge.
This is an action for the recovery of Internal Revenue taxes pursuant to 28 U.S.C. § 1346(a) (1). This action has been considerably expedited by the stipulation entered into by the parties. The operative facts are as follows.
The plaintiff, Baltimore Aircoil Company, Inc. (Aircoil), is a Delaware corporation with its principal place of business in Howard County, Maryland; the defendant is the United States of America.
Plaintiff filed a consolidated federal corporate income tax return for 1965 for itself and a wholly-owned subsidiary, Baltimore Aircoil Company of…
2Cases cited21 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Lewis v. ReynoldsSupreme Court of the United States · 1932
- Interstate Transit Lines v. CommissionerSupreme Court of the United States · 1943
16 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Madison Gas & Electric Co. v. CommissionerUnited States Tax Court · 1979
- Bennett Paper Corp. & Subsidiaries v. CommissionerUnited States Tax Court · 1982
- United States v. Manor Care, Inc.District Court, D. Maryland · 1980
- Nalco Chemical Co. v. United StatesDistrict Court, N.D. Illinois · 1983
- Clark v. United StatesDistrict Court, D. Maryland · 1986
3 more not listed; retrieve them via the Exa API.