Legal Opinion
American Standard, Inc. v. United States
United States Court of Claims
Decided June 13, 1979No. 379-76PublishedCited by 69 opinions
1Opinion of the CourtBennett, Judge
The plaintiff, American Standard, Inc., seeks to recover overpayments of federal income taxes and interest for the taxable year ending December 31, 1966, and the taxable period ending May 31, 1968. The case concerns the proper method for computing the deduction for Western Hemisphere trade corporations (WHTC), I.R.C. §§ 921-922, when such corporations are members of an affiliated group which files a consolidated income tax return, I.R.C. §§ 1501-1563. This case is before the court on the parties’ stipulations of facts. We hold for plaintiff.
Plaintiff is the successor by merger to Westinghouse…
2Cases cited18 opinions
- Securities & Exchange Commission v. Chenery Corp.Supreme Court of the United States · 1943
- Chrysler Corp. v. BrownSupreme Court of the United States · 1979
- National Labor Relations Board v. Wyman-Gordon Co.Supreme Court of the United States · 1969
- Texaco, Inc. v. Federal Power CommissionCourt of Appeals for the Third Circuit · 1969
- National Welfare Rights Organization v. F. David Mathews, Secretary of the Department of Health, Education and WelfareCourt of Appeals for the D.C. Circuit · 1976
13 more not listed; retrieve them via the Exa API.
3Cited by69 opinions
- In Re Prudential Lines Inc.Court of Appeals for the Second Circuit · 1991
- Action on Smoking and Health v. Civil Aeronautics BoardCourt of Appeals for the D.C. Circuit · 1983
- Connecticut Light & Power Co. v. Nuclear Regulatory CommissionCourt of Appeals for the D.C. Circuit · 1982
- Wing v. CommissionerUnited States Tax Court · 1983
- Disabled American Veterans v. GoberCourt of Appeals for the Federal Circuit · 2000
64 more not listed; retrieve them via the Exa API.