RUDDICK CORP. v. UNITED STATES

No. 477-77.

643 F.2d 747 (1981)

RUDDICK CORPORATION v. The UNITED STATES.

United States Court of Claims.

February 25, 1981.


Attorney(s) appearing for the Case

James P. Parker, Washington, D. C., attorney of record, for plaintiff. William W. Goodrich, Jr., and Arent, Fox, Kintner, Plotkin, & Kahn, Washington, D. C., of counsel.

Donald H. Olson, Washington, D. C., with whom was Asst. Atty. Gen. M. Carr Ferguson, Washington, D. C., for defendant. Theodore D. Peyser and Marc Levey, Washington, D. C., of counsel.

Before DAVIS, KASHIWA and SMITH, Judges.


ON DEFENDANT'S MOTION FOR SUMMARY JUDGMENT, PLAINTIFF'S MOTION TO STRIKE, AND PLAINTIFF'S CROSS-MOTION FOR SUMMARY JUDGMENT

DAVIS, Judge:

At bottom this case presents a problem in the application of Section 482 of the Internal Revenue Code, 26 U.S.C. 482 (1954) (amended 1976), giving the Treasury Department certain discretion to allocate income between related corporations, but first we must decide whether Section 482 can be and has been invoked in this court...

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