USCFC General Jurisdiction-Reported

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03-2622C, 04-0033C • ENTERGY NUCLEAR INDIAN POINT 2, LLC, v. THE UNITED STATES

Filed 11/04/2004
Spent nuclear fuel cases;
directly-related cases;
RCFC 40.2(a); transfer;
consolidation; RCFC 42 and RCFC 42.1 Signed by Judge Lettow.

02-1345 • TREK LEASING, INC., a Navajo Nation Corporation, v. THE UNITED STATES C)

Filed 11/03/2004
Motion for summary judgment; standing; jurisdiction; copyright; contract; federal courts deciding state law claims; legally cognizable harm Signed by Judge Damich.

99-4451L • JOHN H. BANKS, ET AL., v. THE UNITED STATES

Filed 11/02/2004
Takings; Motion for Summary Judgment on Liability; Rule 56; Disputed Issues of Material Fact Signed by Judge Hewitt.

95-635C • JOHN H. SMELSER v. THE UNITED STATES

Filed 11/02/2004
Breach of Contract;
Summary Judgment;
RCFC 56(e); Law of the Case Signed by Judge Williams.

03-2871T, 04-1367T • JOSEPH O. SALADINO, PRO SE v. THE UNITED STATES

Filed 11/02/2004
Taxes; pro se suit for refund of taxes; tax on wages as income; res judicata;collateral estoppel; whether dismissal
with prejudice under RCFC 41(b) entitled to res judicata effect; whether dismissal for lack of standing entitled to collateral estoppel effect; Tucker Act, 28 U.S.C. § 1491(a)(1) (2000) Signed by Judge Miller, C..

96-237L Consolidated 00-513L & 02-945L • CANE TENNESSEE, INC., AND COLTEN, INC., AND MAY ANNE WYATT v. THE UNITED STATES

Filed 10/29/2004
Rule 59 ; Motion for Reconsideration; Takings; Determination that Parcel as a Whole May Exclude Valueless Interests; Determination that Investment-Backed Expectations Are Not a Factor Where Categorical Regulatory Taking Exists Signed by Judge Hewitt.

02-509L • JOHN R. SAND & GRAVEL COMPANY v. THE UNITED STATES

Filed 10/29/2004
Trial; Takings Claim; Claim Accrual; Property Interest in Leasehold; Whether Leasehold Interest is Subject to Landfill; Whether Proposed Mining in Area of Institutional Controls Would Constitute a Nuisance under Michigan Law Signed by Judge Hewitt.

03-2698C • SAI INDUSTRIES CORP., v. THE UNITED STATES

Filed 10/29/2004
Timely Filing of EAJA Application, Relation-Back toTimely Filed Bill of Costs Disallowed Signed by Judge Gibson.

00-767T • MICHELLE DALLIN, as Personal Representative of the ESTATE OF DONALD YOUNG, deceased, v. THE UNITED STATES

Filed 10/29/2004
Tax Refund; Responsible Person; Employment Taxes, 26 U.S.C. § 6672; Valid Assessment, 26 U.S.C. § 6203 Signed by Judge Horn.

02-131C • PRECISION PINE & TIMBER, INC., v. THE UNITED STATES

Filed 10/29/2004
Timber Sale Contracts, Prior Material Breach, Contract Disputes Act, 41 U.S.C. § 605, Tucker Act, 28 U.S.C. § 1491,
Motion to Dismiss, Motion for Summary Judgment, Damages Signed by Judge Miller, G..

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.

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