Legal Opinion
Armstrong World Industries, Inc., and Affiliated Companies v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided September 9, 1992No. 92-7032PublishedCited by 33 opinions
1Opinion of the Court
OPINION OF THE COURT
GREENBERG, Circuit Judge.
Armstrong World Industries, Inc., and its affiliated companies (hereinafter referred to as “Armstrong”), appeal from a decision of the Tax Court entered on October 29, 1991, sustaining a determination of the Commissioner of Internal Revenue that Armstrong had a $5,032,135 income tax deficiency for tax year 1981 and denying Armstrong’s claim of an overpayment of approximately $20 million in taxes for the same year. The deficiency resulted from the Commissioner’s disallowance of depreciation deductions and investment credits claimed by Armstrong…
2Cases cited20 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- United States v. CorrellSupreme Court of the United States · 1967
- Batterton v. FrancisSupreme Court of the United States · 1977
15 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- Frito-Lay, Inc. v. LTV Steel Co. (In re Chateaugay Corp.)Court of Appeals for the Second Circuit · 1993
- Sealy Power, Ltd. v. CommissionerCourt of Appeals for the Fifth Circuit · 1995
- Swallows Holding, Ltd. v. CommissionerCourt of Appeals for the Third Circuit · 2008
- Lantz v. CommissionerCourt of Appeals for the Seventh Circuit · 2010
- Ronald C. Bachner v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Third Circuit · 1996
28 more not listed; retrieve them via the Exa API.