WRIGHTSMAN PETROLEUM CO.

v.

UNITED STATES

Citator

Cited By

• Am. Radiator & Standard Sanitary Corp. v. The United States, 318 F.2d 915 (Ct. Cl. 1963)
  …cases cited). But they must have a written component (Sicanoff Vegetable Oil Corp. v. United States, 181 F.Supp. 265,149 Ct.Cl. 278, 286 (1960); Wrightsman Petroleum Co. v. United States, 35 F.Supp. 86, 96, 92 Ct.Cl. 217, 238 (1940), cert. denied, 313 U.S. 578, 61 S.Ct. 1095, 85 L.Ed. 1535 (1941)), and should adequately apprise the Internal Revenue Service that a refund is sought and for certain years. Newport Industries, Inc. v. United States, 60 F.Supp. 229, 104 Ct.Cl. 38 (1945); Rosengarten v. United S…
• Ernie M. Duff v. The Kan. City Star Co., 299 F.2d 320 (8th Cir. 1962)
  …, the only question left to determine is whether under the circumstances of this case there is a property right in the name “Community Herald”. Judge Learned Hand, in Mutual Life Ins. Co. v. Menin, 2 Cir., 1940, 115 F. 2d 975, 979, certiorari denied 313 U.S. 578, 61 S.Ct. 1096, 85 L.Ed. 1536, said: “ * * * the referee obviously supposed that the name passed like a chattel, a chose-in-aetion, or any other bit of property. In this we think he was in error; we can find no warrant in the books for considering…
• Disabled Am. Veterans v. The United States, 650 F.2d 1178 (Ct. Cl. 1981)
  …l claim does not meet the statutory requirements. Sicanoff Vegetable Oil Corp. v. United States, 149 Ct.Cl. 278, 286, 181 F.Supp. 265, 269 (1960); Wrightsman Petroleum Co. v. United States, 92 Ct.Cl. 217, 238, 35 F.Supp. 86, 96 (1940), cert. denied, 313 U.S. 578, 61 S.Ct. 1095, 85 L.Ed. 1535 (1941). Cf. American Radiator & Standard Sanitary Corp. v. United States, 162 Ct.Cl. 106, 113, 318 F. 2d 915, 920 (1963); Rosengarten v. United States, 149 Ct.Cl. 287, 294, 181 F.Supp. 275, 279, cert. denied, 364 U.S. 8…