Legal Opinion
The Columbia Gas System, Inc. v. United States
Court of Appeals for the Second Circuit
Decided January 9, 1973No. 39, Docket 72-1269PublishedCited by 26 opinions
1Opinion of the Court
TIMBERS, Circuit Judge:
Appellant Columbia Gas System, Inc. (Columbia) appeals from a judgment entered in the Southern District of New York, Inzer B. Wyatt, District Judge, 334 F.Supp. 1279 (S.D.N.Y.1971), granting the government’s motion for summary judgment and dismissing the complaint in a tax refund action brought by Columbia to recover federal corporate income taxes and interest for the taxable years 1955, 1956, 1957 and 1958 in the aggregate amount of $244,084.33 *1246claimed to have been erroneously assessed and collected.1
Three essential issues are involved on this appeal:(1) Whether the…
2Cases cited13 opinions
- United States v. SeckingerSupreme Court of the United States · 1970
- Kean v. CommissionerCourt of Appeals for the Ninth Circuit · 1972
- Los Angeles Shipbuilding & Drydock Corporation v. United States of America, United States of America v. Los Angeles Shipbuilding & Drydock CorporationCourt of Appeals for the Ninth Circuit · 1961
- Denman Tire & Rubber Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1951
- Alcazar Hotel v. CommissionerUnited States Tax Court · 1943
8 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Orchard Hill Master Fund Ltd. v. SBA Communications Corp.Court of Appeals for the Second Circuit · 2016
- Estate of Gardner v. CommissionerUnited States Tax Court · 1984
- Haft Trust v. CommissionerUnited States Tax Court · 1974
- Dougherty v. CommissionerUnited States Tax Court · 1973
- Horton Homes, Inc., N.D. Horton, Jr., Jacqueline P. Horton, N.D. Horton, Sr. And Maude Horton v. United StatesCourt of Appeals for the Eleventh Circuit · 1991
21 more not listed; retrieve them via the Exa API.