Legal Opinion
Cities Service Co. v. United States
District Court, S.D. New York
Decided June 11, 1973No. 67 Civ. 4606PublishedCited by 6 opinions
1Opinion of the Court
OPINION
TENNEY, District Judge.
This is an action pursuant to 26 U.S. C. § 7422 (1970) and 28 U.S.C. § 1346(a)(1) (1970) for refund of income taxes paid by plaintiff for the calendar years 1953 and 1954. Plaintiff, in 1947, issued 30-year 3 percent debentures with a face value of $115,246,950 in exchange for shares of its own $6 preferred stock, $6 preference BB stock, and 600 preference B stock.1 By the terms of the in*831denture, plaintiff was required to retire annually $1,500,000 principal amount of debentures. In 1953 and 1954 plaintiff purchased in the open market and retired in excess of…
2Cases cited7 opinions
- Erie Lackawanna Railroad Company v. The United StatesUnited States Court of Claims · 1970
- Missouri Pacific Railroad Company v. The United StatesUnited States Court of Claims · 1970
- Missouri Pacific Railroad Company v. The United StatesUnited States Court of Claims · 1970
- Cities Service Company v. United StatesDistrict Court, S.D. New York · 1970
- Cities Service Co. v. United StatesDistrict Court, S.D. New York · 1971
2 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Commissioner v. National Alfalfa Dehydrating & Milling Co.Supreme Court of the United States · 1974
- Cities Service Company, Plaintiff-Appellee-Appellant v. United States of America, Defendant-Appellant-AppelleeCourt of Appeals for the Second Circuit · 1975
- Gulf, Mobile and Ohio Railroad Company, Cross-Appellant v. United States of America, Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1978
- Beldock v. Faberge, Inc. (In Re S & W Exporters, Inc.)United States Bankruptcy Court, S.D. New York · 1982
- Cities Service Co. v. United StatesDistrict Court, S.D. New York · 1978
1 more not listed; retrieve them via the Exa API.