Legal Opinion
Western Co. of North America v. United States
United States Court of Federal Claims
Decided March 21, 2002No. 00-564 TPublishedCited by 2 opinions
1Opinion of the Court
OPINION
DAMICH, Judge.
The subject matter of this case includes a claim for an income tax credit for diesel fuel excise taxes that were allegedly overpaid by Plaintiff and a claim for refund of a wrongfully imposed, fraudulent failure-to-file (“FTF”) penalty. Before the Court are two motions to dismiss the complaint in part. First, Defendant seeks to dismiss the complaint in part under Rule of the Court of Federal Claims (“RCFC”) 12(b)(4) because Plaintiffs claims for income tax credit for diesel fuel taxes for 1993 and 1994 are barred by the “one-claim” rule of 26 U.S.C. § 6427(i)(l).1 Second,…
2Cases cited29 opinions
- Consumer Product Safety Commission v. GTE Sylvania, Inc.Supreme Court of the United States · 1980
- United States v. CorrellSupreme Court of the United States · 1967
- Trauma Service Group v. United StatesCourt of Appeals for the Federal Circuit · 1997
- Angelus Milling Co. v. CommissionerSupreme Court of the United States · 1945
- United States v. Cleveland Indians Baseball Co.Supreme Court of the United States · 2001
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3Cited by2 opinions
- Computervision Corp. v. United StatesCourt of Appeals for the Federal Circuit · 2006
- The Western Company of North America v. United StatesCourt of Appeals for the Federal Circuit · 2003