U.S. Court of Federal Claims Opinions
Updated: 10 months 2 weeks ago
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..
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.
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.
Filed 10/29/2004
Timely Filing of EAJA Application, Relation-Back
toTimely Filed Bill of Costs Disallowed Signed by Judge Gibson.
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.
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..
Filed 10/29/2004
Summary Judgment; Termination for the Convenience of the
Government; Bad Faith; Gender and National Origin Discrimination Signed by Judge Horn.
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.
Filed 10/29/2004
Motion for Judgment on the Pleadings; Statute of
Limitations; Takings Signed by Judge Firestone.
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.
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.
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.
Filed 10/25/2004
Cienega-related
case; motion for
reconsideration; calculation of damages Signed by Judge Lettow.
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.
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.
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.
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..
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..
Filed 10/14/2004
Guarini legislation;
FIRREA; Winstar;
Damages;
Restitution;
Motion for Reconsideration Signed by Judge Bruggink.
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..
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