Asarco Inc. v. United States

Second Circuit

Asarco Inc. v. United States

111 F.3d 10, 1997 WL 200418

CourtCourt of Appeals for the Second Circuit

DecidedApril 24, 1997

DocketNo. 1340, Docket 96-6242

StatusPublished

This text of 111 F.3d 10 (Asarco Inc. v. United States) is published on Counsel Stack Legal Research, covering Court of Appeals for the Second Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Asarco Inc. v. United States, 111 F.3d 10, 1997 WL 200418 (2d Cir. 1997).

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PER CURIAM:

This case concerns the pre-1976 minimum tax provisions contained in Sections 56 and 57 of the Internal Revenue Code. 26 U.S.C. §§ 56 & 57 (1975). We affirm the judgment of the district court (Mary Johnson Lowe, Judge), for substantially the reasons stated by the district court in its opinion and order, Asarco Inc. v. United States, No. 89 Civ. 7078(MJL), 1996 WL 417521 (S.D.N.Y. July 25, 1996), and by the Court of Claims in its opinion in Occidental Petroleum Corp. v. United States, 231 Ct.Cl. 334, 685 F.2d 1346 (1982), an opinion which the district court properly described as “squarely and thoroughly address[ing]” Asarco’s arguments. Asarco, 1996 WL 417521, at *1.

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PER CURIAM:

This case concerns the pre-1976 minimum tax provisions contained in Sections 56 and 57 of the Internal Revenue Code. 26 U.S.C. §§ 56 & 57 (1975). We affirm the judgment of the district court (Mary Johnson Lowe, Judge), for substantially the reasons stated by the district court in its opinion and order, Asarco Inc. v. United States, No. 89 Civ. 7078(MJL), 1996 WL 417521 (S.D.N.Y. July 25, 1996), and by the Court of Claims in its opinion in Occidental Petroleum Corp. v. United States, 231 Ct.Cl. 334, 685 F.2d 1346 (1982), an opinion which the district court properly described as “squarely and thoroughly address[ing]” Asarco’s arguments. Asarco, 1996 WL 417521, at *1.

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111 F.3d 10, 1997 WL 200418, Counsel Stack Legal Research, https://law.counselstack.com/opinion/asarco-inc-v-united-states-ca2-1997.

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