Legal Opinion
Witco Chemical Corporation v. The United States
Court of Appeals for the Federal Circuit
Decided August 23, 1984No. Appeal 84-708PublishedCited by 19 opinions
1Opinion of the Court
BENNETT, Circuit Judge.
In this tax refund case of first impression, we are called upon to interpret an exclusionary provision, I.R.C. § 613A(d)(2) (1976), which denies percentage depletion to those oil or gas producers who do not qualify as “independent producers” because of prohibited retail activities. The government appeals from a judgment of the United States Claims Court, 2 Cl.Ct. 504 (1983) (White, Sr.J.), holding that Witeo Chemical Corporation (Witeo or taxpayer) is entitled to recover a refund of income taxes for the taxable year 1975, based on its use of percentage depletion,…
2Cases cited17 opinions
- Church of the Holy Trinity v. United StatesSupreme Court of the United States · 1892
- United States v. MenascheSupreme Court of the United States · 1955
- Old Colony Railroad v. CommissionerSupreme Court of the United States · 1932
- United States v. MerriamSupreme Court of the United States · 1923
- Hanover Bank v. CommissionerSupreme Court of the United States · 1962
12 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Denise M. Wassenaar v. Office of Personnel ManagementCourt of Appeals for the Federal Circuit · 1994
- New York Life Insurance Company v. United StatesCourt of Appeals for the Federal Circuit · 1999
- Stotts v. Secretary of the Department of Health & Human ServicesUnited States Court of Claims · 1991
- Syngenta Seeds, Inc. v. Delta Cotton Co-Operative, Inc.Court of Appeals for the Federal Circuit · 2006
- Lsi Computer Systems, Inc. v. United States International Trade Commission, and Southwest Laboratories, Inc., IntervenorCourt of Appeals for the Federal Circuit · 1987
14 more not listed; retrieve them via the Exa API.