Legal Opinion
Inland Steel Co. v. United States
United States Court of Claims
Decided April 7, 1982No. 481-76PublishedCited by 15 opinions
1Opinion of the Court
PER CURIAM:*
Inland Steel Company, an integrated steel manufacturer, claimed refunds for taxes paid for calendar years 1964 and 1965 on four issues, two of which have been compromised and dismissed.1 Two issues, the deductibility of certain accruals in Inland’s Supplemental Unemployment Benefit plan (SUB) and credit for taxes paid pursuant to the Ontario Mining Tax Act (OMT), have been tried and are disposed of in this opinion, in Parts I and II respectively.
I
Supplemental Unemployment Benefit Plan — Revised Savings and Vacation Plan.
This court has twice considered whether certain accruals…
2Cases cited16 opinions
- Biddle v. CommissionerSupreme Court of the United States · 1938
- Edwin W. Hudspeth and Maxine G. Hudspeth v. United StatesCourt of Appeals for the Eighth Circuit · 1972
- Keasbey & Mattison Co. v. RothensiesCourt of Appeals for the Third Circuit · 1943
- Commissioner of Internal Revenue v. The American Metal Co., Limited, the American Metal Co., Limited v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1955
- Lukens Steel Company v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1971
11 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Grapevine Imports, Ltd. v. United StatesUnited States Court of Federal Claims · 2006
- Texasgulf, Inc., and Subsidiaries, as Successor in Interest to Texasgulf, Inc. And Subsidiaries v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1999
- Phillips Petroleum Co. v. CommissionerUnited States Tax Court · 1995
- Tax & Accounting Software Corp. v. United StatesCourt of Appeals for the Tenth Circuit · 2002
- Exxon Corp. v. CommissionerUnited States Tax Court · 1999
10 more not listed; retrieve them via the Exa API.