Legal Opinion
Pennzoil-Quaker State Co. v. United States
Court of Appeals for the Federal Circuit
Decided January 8, 2008No. 2006-5142PublishedCited by 10 opinions
1Opinion of the Court
JACOBS, Chief Judge.
The government appeals from a judgment entered in the Court of Federal Claims on July 27, 2006,1 granting partial summary judgment to Pennzoil-Quaker State Company (“Quaker”) in its suit seeking a refund under Section 1341 of the Internal Revenue Code, 26 U.S.C. § 1341. That section gives relief to a taxpayer when an item of income previously included in gross income is repaid in a year in which the tax rate is lower. Quaker cited payments it made in settlement of an antitrust suit brought by its suppliers of crude oil and argued that those payments retroactively increased…
2Cases cited21 opinions
- Williams v. TaylorSupreme Court of the United States · 2000
- Robinson v. Shell Oil Co.Supreme Court of the United States · 1997
- Pennsylvania Department of Corrections v. YeskeySupreme Court of the United States · 1998
- United States v. LewisSupreme Court of the United States · 1951
- United States v. Skelly Oil Co.Supreme Court of the United States · 1969
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3Cited by10 opinions
- Bettcher Industries, Inc. v. Bunzl USA, Inc.Court of Appeals for the Federal Circuit · 2011
- Salman Ranch Ltd. v. United StatesCourt of Appeals for the Federal Circuit · 2009
- Grapevine Imports, Ltd. v. United StatesCourt of Appeals for the Federal Circuit · 2011
- Texaco Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 2008
- In Re: Affinity Labs of Texas, LLCCourt of Appeals for the Federal Circuit · 2017
5 more not listed; retrieve them via the Exa API.