U.S. Court of Federal Claims Opinions
Updated: 9 months 2 weeks ago
Filed 07/31/2003
Contracts; failure to join an indispensable party;
necessary party Signed by Judge Margolis.
Filed 07/30/2003
Patent Infringement, Claim Construction Signed by Judge Smith.
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.
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.
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.
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.
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.
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.
Filed 07/17/2003
Winstar-related case; Takings
Signed by Judge Futey.
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.
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..
Filed 07/16/2003
Motion to Dismiss; Jurisdiction; Torts;
Equitable Relief Signed by Judge Horn.
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.
Filed 07/11/2003
Military Pay; Motion to Dismiss; Motion for Judgment
Upon the Administrative Record Signed by Judge Horn.
Filed 07/10/2003
Motion to Dismiss; Jurisdiction; Forfeiture; Due
Process Signed by Judge Horn.
Filed 07/09/2003
Winstar-related
case; standing to assert claim for damages in breach of contract
action
Signed by Judge Damich.
Filed 07/01/2003
Winstar; Covered
asset losses; Guarini legislation; Damages
Signed by Judge Bruggink.
Filed 07/01/2003
Uniform Relocation Assistance and Real Property
Acquisition Policies Act of 1970; 42 U.S.C. § 4654(c) - attorney's
fees; In-house counsel; Fees allowed; Raney v. Bureau of Prison; Fees
calibrated to salary and benefits, plus allowance for overhead Signed by Judge Allegra.
Filed 07/01/2003
Standard Contract for Disposal of Spent
Nuclear Fuel, 10 C.F.R § 961.11; Nuclear Waste Policy Act, 42 U.S.C. §
10101-10270; Illegal Exaction Signed by Judge Damich.
Filed 07/01/2003
Tax Refund Suit; IRC Section 6672(a) - Responsible
Officer Penalty; Responsible Person; Willfulness; Forfeiture
of Fraudulent Claims Signed by Judge Block.
Pages