USCFC General Jurisdiction-Reported

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92-580C • SPARTON CORPORATION v. THE UNITED STATES

Filed 08/04/2003
REISSUED FOR PUBLICATION patent invalidity; on sale bar; experimental use exception Signed by Judge Damich.

02-1363C • LION RAISINS, INC., a California corporation v. THE UNITED STATES

Filed 08/01/2003
Fifth Amendment Taking; Jurisdiction; Non-Appropriated Fund   Instrumentality Signed by Judge Merow.

93-489C • ADMIRAL FINANCIAL CORPORATION v. THE UNITED STATES

Filed 07/31/2003

Winstar-Related Case; Post- Trial; Regulatory Capital Maintenance Agreement; Prior Material Breach; Repudiation; Entitlement to Restitution

Signed by Judge Baskir.

01-680C • J.G.B. ENTERPRISES, INC., v. THE UNITED STATES

Filed 07/31/2003
Contracts; failure to join an indispensable party; necessary party Signed by Judge Margolis.

19-83C • THE DOW CHEMICAL COMPANY v. THE UNITED STATES

Filed 07/30/2003
Patent Infringement, Claim   Construction Signed by Judge Smith.

01-310T • VENTAS, INC., v. THE UNITED STATES

Filed 07/30/2003
Tax - Alternative Minimum Tax:
Taxable income as calculated for purposes of the regular income tax is also the income base for purposes of the alternative minimum tax unless Congress has specifically directed otherwise. Therefore, a taxpayer who, in the computation of its regular income tax, is required by I.R.C. § 280C(a) to offset a credit against its tax liability by reducing the amount of an otherwise allowable wage-expense deduction may not recapture the amount of the "forfeited" wage expense in calculating income for purposes of the alternative minimum tax Signed by Judge Wiese.

95-524C • HOMER J. HOLLAND and HOWARD R. ROSS v. THE UNITED STATES

Filed 07/30/2003
Winstar-Related Case; Motion to Dismiss; Privity of Contract; Cross-Motions for Summary Judgment on Liability; Contract Interpretation Signed by Judge Horn.

95-534C • AG ROUTE SEVEN PARTNERSHIP, ET. AL., Plaintiffs, and FEDERAL DEPOSIT INSURANCE CORPORATION, Substituted Plaintiff v. THE US

Filed 07/29/2003
Winstar-related case; Implied-Plaintiffs, in-fact contract; Private and investor standing; Assignee lack of privity of contract; Statutory shareholder standing pursuant to 12 U.S.C. § 1821(d)(11)(A); Derivative shareholder standing; Lack of subject matter jurisdiction over cross claims between plaintiffs; and Fifth Amendment taking and due process claims Signed by Judge Gibson.

00-169L • THE OSAGE NATION AND/OR TRIBE OF INDIANS OF OKLAHOMA v. THE UNITED STATES

Filed 07/28/2003
Motion to Dismiss; Standing; Osage Allotment   Act of 1906; Statute of   Limitations; Department of the Interior and Related Agencies Appropriations Acts; Indian Claims   Commission Act Signed by Judge Hewitt.

98-789 • PACIFIC GAS AND ELECTRIC COMPANY AND PG & E CORPORATION v. THE UNITED STATES

Filed 07/25/2003
Motion for Reconsideration; Rule 59; Mistake of Fact; Mistake or Law; Statute of Limitations; I.R.C. § 7405 (1986); I.R.C. § 6611 (1986); Offset Against Refund Signed by Judge Hewitt.

01-139T • WILLIAM H. GROSSMAN and CAROLYN S. GROSSMAN v. THE UNITES STATES

Filed 07/18/2003
Tax refund suit; Summary judgment; Closing agreement; 26 U.S.C. § § 6224(c), 7121; Authority to sign closing agreement on behalf of IRS; IRS Delegation Orders Nos. 12 and 209; "Specific vs. general" rule of construction; Designation as acting official; Closing agreement, and assessments based thereupon, valid; Equitable estoppel. Signed by Judge Allegra.

93-162C • FIRST FEDERAL SAVINGS BANK OF HEDEWISCH v. THE UNITED STATES

Filed 07/17/2003
Winstar-related case; Takings Signed by Judge Futey.

02-151C • GERALDINE TAYLOR v. THE UNITED STATES

Filed 07/16/2003
Army Board for Correction of Military Records; Statute of Limitations; Accrual of Cause of Action; Military Disability Retirement Signed by Judge Damich.

95-526C • SOUTHERN NATIONAL CORPORATION and BRANCH BANKING and TRUST COMPANY of SOUTH CAROLINA v. THE UNITED STATES

Filed 07/16/2003
Contracts; Winstar case; summary judgment; damages; reliance damages; wounded bank damages; expectancy damages; lost profits; put option; mitigation Signed by Judge Miller, C..

98-857C • BETTY ANN NEWBY v. THE UNITED STATES

Filed 07/16/2003
Motion to Dismiss; Jurisdiction; Torts; Equitable Relief Signed by Judge Horn.

01-543T • JOHN HANCOCK FINANCIAL SERVICES, INC. AND JOHN HANCOCK LIFE INSURANCE COMPANY v. THE UNITED STATES

Filed 07/15/2003
Income taxes;   mutual life  insurance company; stock life insurance company; policyholder dividend deduction; negative recomputed differential earnings rate; tax benefit rule Signed by Judge Margolis.

02-932C • STEVEN A. HOFFMAN v THE UNITED STATES

Filed 07/11/2003
Military Pay; Motion to Dismiss; Motion for Judgment Upon the Administrative Record Signed by Judge Horn.

02-1472C • VICTOR RAMIREZ v. THE UNITED STATES

Filed 07/10/2003
Motion to Dismiss; Jurisdiction; Forfeiture; Due Process Signed by Judge Horn.

95-829C • STERLING SAVINGS, ET. AL., v. THE UNITED STATES

Filed 07/09/2003
Winstar-related case; standing to assert claim for damages in breach of contract action
Signed by Judge Damich.

96-811C • FIRST HEIGHTS BANK, FSB, PULTE DIVERSIFIED COMPANIES INC., AND PULTE HOMES, INC., v. THE UNITED STATES

Filed 07/01/2003
Winstar; Covered asset losses; Guarini legislation; Damages Signed by Judge Bruggink.

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