Legal Opinion

In re United States

Court of Appeals for the Federal Circuit

Decided January 20, 2012No. Misc. No. 992PublishedCited by 9 opinions

1Opinion of the Court

ORDER

2Per curiam

After paying under protest an excise tax for importing products containing ozone depleting chemicals (ODCs), the Panasonic Communications Corporation of America (Panasonic) filed suit seeking a refund based on alleged flaws in a gas chromatography test performed by the government during a tax audit to check for ODCs. During discovery, the United States Court of Federal Claims compelled the government to turn over the audit tests and related information of non-party taxpayer entities similarly tested, to help assess the validity and reliability of the test’s methodology. This court is…

3Cases cited15 opinions

  1. Bailey v. United StatesSupreme Court of the United States · 1995
  2. Russello v. United StatesSupreme Court of the United States · 1983
  3. Cheney v. United States District Court for District of ColumbiaSupreme Court of the United States · 2004
  4. United States v. MenascheSupreme Court of the United States · 1955
  5. Mohawk Industries, Inc. v. CarpenterSupreme Court of the United States · 2009

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4Cited by9 opinions

  1. In Re MSTG, Inc.Court of Appeals for the Federal Circuit · 2012
  2. United States v. NorCal Tea Party PatriotsCourt of Appeals for the Sixth Circuit · 2016
  3. Fairholme Funds, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2017
  4. Phillips-Deloatch ex rel. Estate of Roberts v. Secretary of Health & Human ServicesUnited States Court of Federal Claims · 2012
  5. In Re PoscoCourt of Appeals for the Federal Circuit · 2015

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