Legal Opinion
Beneficial Corporation and Subsidiaries v. The United States
Court of Appeals for the Federal Circuit
Decided March 26, 1987No. Appeal 86-778PublishedCited by 21 opinions
1Opinion of the Court
BALDWIN, Senior Circuit Judge.
Appeal by Beneficial Corporation and Subsidiaries (Beneficial) from a judgment of the United States Claims Court 9 Cl.Ct. 119, (Claims Court) in a tax refund case under § 166(c) of the Internal Revenue Code of 1954 (IRC). Though that section was repealed by § 805(a) of the Tax Reform Act of 1986, Pub.L. No. 99-514, 100 Stat. 2085, the repeal was effective as of December 31, 1986 and, hence, is inapplicable to the facts of this case. 1 The Claims Court granted summary judgment for the government and denied partial summary judgment for Beneficial. We reverse the…
2Cases cited34 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Udall v. TallmanSupreme Court of the United States · 1965
- Red Lion Broadcasting Co. v. Federal Communications CommissionSupreme Court of the United States · 1969
- Southeastern Community College v. DavisSupreme Court of the United States · 1979
- National Labor Relations Board v. Bell Aerospace Co.Supreme Court of the United States · 1974
29 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Madison Galleries, Ltd. v. The United StatesCourt of Appeals for the Federal Circuit · 1989
- In Re BriggsUnited States Bankruptcy Court, E.D. Michigan · 1992
- Denise M. Wassenaar v. Office of Personnel ManagementCourt of Appeals for the Federal Circuit · 1994
- Craft MacHine Works, Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1991
- Newport News Shipbuilding and Dry Dock Company v. Lawrence H. Garrett, Iii, Secretary of the NavyCourt of Appeals for the Federal Circuit · 1994
16 more not listed; retrieve them via the Exa API.