United States v. Vogel Fertilizer Co.
Supreme Court of the United States
1Opinion of the Court 1
455 U.S. 16 (1982)
UNITED STATES
v.
VOGEL FERTILIZER CO.
No. 80-1251.
Supreme Court of United States.
Argued November 3, 1981
Decided January 13, 1982
CERTIORARI TO THE UNITED STATES COURT OF CLAIMS
Stuart A. Smith argued the cause for the United States. With him on the briefs were Solicitor General Lee, former Solicitor General McCree, Acting Assistant Attorney General Murray, Ernest J. Brown, and William A. Friedlander.
Ronald C. Jensen argued the cause and filed a brief for respondent.[*]
2Opinion of the Court · BrennanJustice Brennan
Section 1561(a) of the Internal Revenue Code of 1954, 26 U. S. C. § 1561(a), limits a "controlled group of…
Also in this document: Dissent.
3Cases cited14 opinions
- International Brotherhood of Teamsters v. United StatesSupreme Court of the United States · 1977
- United States v. CorrellSupreme Court of the United States · 1967
- United States v. CartwrightSupreme Court of the United States · 1973
- National Muffler Dealers Assn., Inc. v. United StatesSupreme Court of the United States · 1979
- Zuber v. AllenSupreme Court of the United States · 1970
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4Cited by1 opinion
- (HC) Betz v. AngleaDistrict Court, E.D. California · 2019