USCFC General Jurisdiction-Reported

U.S. Court of Federal Claims Opinions
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01-311C • RICE SYSTEMS, INC., v. THE UNITED STATES

Filed 10/29/2004
Summary Judgment; Termination for the Convenience of the Government; Bad Faith; Gender and National Origin Discrimination Signed by Judge Horn.

01-072T • COLTEC INDUSTRIES, INC., v. THE UNITED STATES

Filed 10/29/2004
Assumption of Contingent Liabilities; Basis In Promissory Note;
"Business Purpose" Test;
"Economic Substance" Doctrine; Sale of Stock; "Tax Avoidance" Test;
Tax Refund; Tax Shelter;
26 U.S.C. § 162(a);
26 U.S.C. § § 351(a), (b);
26 U.S.C. § § 357(b)(1), (c)(1), (c)(3)(A)(i); 26 U.S.C. § § 358 (a)(1), (a)(2), (d)(1),
(d)(2), (h)(3); 26 U.S.C. § 1001(a); 26 U.S.C. § 1012 Signed by Judge Braden.

02-1031L • NORTHWEST LOUISIANA FISH & GAME PRESERVE COMMISSION v. THE UNITED STATES

Filed 10/29/2004
Motion for Judgment on the Pleadings; Statute of Limitations; Takings Signed by Judge Firestone.

03-2684L • SHELDON PETERS WOLFCHILD, ET. AL., v. THE UNITED STATES

Filed 10/27/2004
Subject matter jurisdiction; RCFC 12(b)(1); amici curiae; standing; Tucker Act; 28 U.S.C. § 1491(a)(1); Indian Tucker Act, 28 U.S.C. § 1505; money-mandating duties; statute of limitations; jurisdiction over claims of breach of fiduciary duty; Indian Trust Accounting Statute; summary judgment; RCFC 56; anonymous plaintiffs Signed by Judge Lettow.

02-279T • PENNZOIL-QUAKER STATE COMPANY AND SUBSIDIARIES v. THE UNITED STATES

Filed 10/27/2004
Corporate income tax; unrestricted right; claim of right doctrine; I.R.C. § 1341; item of gross income; cost of goods sold; deduction; apparent versus actual right; inventory exception; motion for summary judgment Signed by Judge Damich.

04-167C • WIT ASSOCIATES, INC., v. THE UNITED STATES & METROPOLITAN VAN & STORAGE,INC., Intervening-Defendant

Filed 10/27/2004
Post-award bid protest; Best-value procurement; GAO timeliness rule, limiting ability to raise objections to the solicitation, rejected as inapplicable, either directly or by extension, in bid protest actions in the Court of Federal Claims; Solicitation requirements regarding warehouse for storing goods not unduly restrictive; No prejudice demonstrated;
Protest denied Signed by Judge Allegra.

94-1A-C • INDEPENDENCE PARK APARTMENTS, ET. AL., v. THE UNITED STATES

Filed 10/25/2004
Cienega-related case; motion for reconsideration; calculation of damages Signed by Judge Lettow.

01-325C • BANK ONE, MICHIGAN v. THE UNITED STATES

Filed 10/25/2004
Cross-motions for Summary Judgment; Appropriations Clause; Anti-Deficiency Act; Government Right to Recover Payments Mistakenly or Erroneously Paid; Volunteer Doctrine; Distinction between Unlawful Exaction and Setoff Signed by Judge Block.

03-2274C • RECORD STEEL AND CONSTRUCTION, INC., v. THE UNITED STATES

Filed 10/19/2004
Contract Disputes Act; motion to dismiss for lack of subject matter jurisdiction; RCFC 12(b)(1); cross-motions for partial summary judgment; contract interpretation; latent ambiguity versus patent ambiguity; contra proferentem; juridical power to review negative performance evaluation Signed by Judge Lettow.

01-280T • AT&T CORPORATION v. THE UNITED STATES

Filed 10/18/2004
Calculation of Overpayment Interest when Overpayment Is Credited to Offset a Deficiency Arising From An Excessive Refund Signed by Judge Gibson.

04-1488C • SPHERIX, INC., v. THE UNITED STATES

Filed 10/18/2004
Contracts; 28 U.S.C. § 1491(b)(1) (2000); Competition in Contracting Act, 31 U.S.C. § § 3553(c)(1), 3553(d)(3)(C) (2000); postaward bid protest; action to overturn override of statutory stay pending decision by Government Accountability Office; standard for agency "written finding." Signed by Judge Miller, C..

03-1274C • CW GOVERNMENT TRAVEL INC., v. THE UNITED STATES & and NORTHROP GRUMMAN SPACE & MISSION SYSTEMS CORPORATION, Defendant-Intervenor

Filed 10/15/2004
Injunctive Relief; Contract Disputes Act, Contracting Officer's Final Decision, Judgment on the Administrative Record; Standing; Competition in Contracting Act, 41 U.S.C. § 253(a) Signed by Judge Miller, G..

95-525C • COAST-TO-COAST FINANCIAL CORPORATION v. UNITED STATES

Filed 10/14/2004
Guarini legislation;
FIRREA; Winstar;
Damages; Restitution;
Motion for Reconsideration Signed by Judge Bruggink.

04-1389C • FIRE-TROL HOLDINGS, LLC v. UNITED STATES

Filed 10/13/2004
Procurement, solicitation, interested party, actual or prospective bidder or offeror, Administrative Procedure Act, 5 U.S.C. § 553, Competition in Contracting Act, 41 U.S.C. § 253, qualified products list, 48 C.F.R. § 9.200, 28 U.S.C. § 1631 Signed by Judge Miller, G..

04-1418C • CHAPMAN LAW FIRM CO., v. UNITED STATES

Filed 10/13/2004
Post-award override protest;Standard of Review Signed by Judge Merow.

04-831C • COMMONWEALTH OF KENTUCKY, ETC., v. UNITED STATES

Filed 10/13/2004
Post-Award Bid Protest; Cross-Motions for Summary Judgment; Jurisdiction;
Randolph-Sheppard Act; Exhaustion of Remedies Signed by Judge Block.

04-366C • THE ARORA GROUP, INC., v. UNITED STATES and CASEPRO, INC., Defendant-Intervenor

Filed 10/12/2004
Post-Award Bid Protest; Injunctive Relief; Motion for Judgment on the Administrative Record; Proposal Evaluation Signed by Judge Horn.

96-169T • JOHN A. GREENE, Receiver For The Great Global Assurance Company, in Liquidation, v. UNITED STATES

Filed 10/07/2004
Tax Refund; Cross-Motions for Summary Judgment;   Statutory Interpretation; McCarran-Ferguson Act, 15 U.S.C. §1012(b); Tax Liability of Insolvent Life Insurance Company, 26 U.S.C. § 815 Signed by Judge Horn.

04-290C • GEORGE JOSEPH v. UNITED STATES

Filed 10/06/2004
Motion to Dismiss; Subject Matter Jurisdiction;
Military Pay; 28 U.S.C. §2501; 37 U.S.C. § 204 Signed by Judge Bruggink.

95-524C • HOMER J. HOLLAND, HOWARD R. ROSS, AND FIRST BANKS, INC., v. UNITED STATES

Filed 10/05/2004
Winstar; FIRREA; breach of contract damages; real party in interest; Assignment of Claims Act, 31 U.S.C. §3727; RCFC 17; RCFC 15 Signed by Judge Miller, G..

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