Legal Opinion
Kaiser Steel Corporation v. United States
Court of Appeals for the Ninth Circuit
Decided October 6, 1983No. 82-4689PublishedCited by 14 opinions
1Opinion of the Court
MERRILL, Circuit Judge.
In this action by Kaiser Steel Corporation for refund of federal income taxes allegedly overpaid in 1964, the United States appeals from the judgment rendered in favor of Kaiser Steel.
I
Kaiser Steel is and was during 1964 engaged in the business of the manufacture and fabrication of steel and related products in California. Pursuant to California Worker’s Compensation Laws, Kaiser Steel was required to provide benefits to its employees with respect to all injuries arising out of and in the course of employment. This obligation was imposed without regard to negligence and…
2Cases cited14 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Thor Power Tool Co. v. CommissionerSupreme Court of the United States · 1979
- Brown v. HelveringSupreme Court of the United States · 1934
- American Automobile Assn. v. United StatesSupreme Court of the United States · 1961
9 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Esco Corporation v. United StatesCourt of Appeals for the Ninth Circuit · 1985
- Challenge Publications, Inc. v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1988
- Long v. United StatesUnited States Court of Claims · 1986
- Chrysler Corp. v. CommissionerUnited States Tax Court · 2000
- General Dynamics Corp. v. United StatesUnited States Court of Claims · 1984
9 more not listed; retrieve them via the Exa API.