Legal Opinion
Reynolds Metals Co. v. United States
District Court, E.D. Virginia
Decided August 22, 2005No. Civ.A. 3:02CV670-JRSPublishedCited by 7 opinions
1Opinion of the Court
MEMORANDUM OPINION
SPENCER, District Judge.
THIS MATTER is before the Court on the parties’ cross motions for partial summary judgment. 1 Reynolds Metals Co. (“Reynolds”) is seeking a total tax refund of $22,271,747.00 which it claims resulted from the overstatement of its gross income from 1940 through 1987.
“Summary judgment is appropriate only if the pleadings, depositions, answers to interrogatories and admissions on file, together with the affidavits, if any, show that there is no genuine issue as to any material fact.” Smith v. Continental Casualty Co., 369 F.3d 412, 417 (4th Cir.2004)…
2Cases cited17 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
- United States v. LewisSupreme Court of the United States · 1951
- United States v. Skelly Oil Co.Supreme Court of the United States · 1969
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3Cited by7 opinions
- Alcoa, Inc. v. United StatesCourt of Appeals for the Third Circuit · 2007
- Texaco Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 2008
- Pennzoil-Quaker State Co. v. United StatesCourt of Appeals for the Federal Circuit · 2008
- Alcoa Inc v. United StatesCourt of Appeals for the Third Circuit · 2007
- Alcoa, Inc. v. United StatesDistrict Court, W.D. Pennsylvania · 2005
2 more not listed; retrieve them via the Exa API.