Legal Opinion
Black & Decker Corp. v. United States
District Court, D. Maryland
Decided October 22, 2004No. Civ. WDQ-02-2070PublishedCited by 3 opinions
1Opinion of the Court
REVISED MEMORANDUM OPINION AND ORDER
QUARLES, District Judge.
Black & Decker Corporation (“B & D”) has sued the United States of America for a refund of over $57 million dollars in federal taxes, plus interest, which it contends were erroneously assessed and collected for tax years 1995 through 2000. Pending is B & D’s motion for summary judgment on the complaint and the counterclaim. No hearing is necessary. Local Rule 105.6 (D.Md.). For the reasons discussed below, B & D’s motion for summary judgment will be granted.
BACKGROUND
In 1998, B & D sold three of its businesses. As a result of these…
2Cases cited9 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Frank Lyon Co. v. United StatesSupreme Court of the United States · 1978
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3Cited by3 opinions
- The Black & Decker Corporation v. United StatesCourt of Appeals for the Fourth Circuit · 2006
- Gerdau MacSteel, Inc. & Affiliated Subsidiaries v. CommissionerUnited States Tax Court · 2012
- Coltec Industries, Inc. v. United StatesUnited States Court of Federal Claims · 2004