Legal Opinion

Dillon Trust Company LLC v. United States

Court of Appeals for the Federal Circuit

Decided May 14, 2026No. 24-1314Published

1Opinion of the Court

Case: 24-1314 Document: 48 Page: 1 Filed: 05/14/2026 United States Court of Appeals for the Federal Circuit ______________________ DILLON TRUST COMPANY LLC, AS TRUSTEE FOR TRUSTS 709204, 709210, AND 8545, Plaintiff-Appellant v. UNITED STATES, Defendant-Appellee ______________________ 2024-1314 ______________________ Appeal from the United States Court of Federal Claims in Nos. 1:17-cv-01898-EGB, 1:17-cv-02022-EGB, 1:17-cv- 02023-EGB, Senior Judge Eric G. Bruggink. ______________________ Decided: May 14, 2026 ______________________ LAWRENCE M. HILL, Steptoe LLP, New York, NY, ar- gued for…

2Cases cited20 opinions

  1. Commissioner v. SternSupreme Court of the United States · 1958
  2. American Pelagic Fishing Company, L.P. v. United StatesCourt of Appeals for the Federal Circuit · 2004
  3. HBE Leasing Corp. v. FrankCourt of Appeals for the Second Circuit · 1995
  4. Sidney Kreps v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1965
  5. Ecolochem, Inc. v. Southern California Edison CompanyCourt of Appeals for the Federal Circuit · 2000

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