Legal Opinion
Centex Corp. v. United States
Court of Appeals for the Federal Circuit
Decided January 19, 2005No. 2003-5087PublishedCited by 211 opinions
1Opinion of the Court
BRYSON, Circuit Judge.
This case requires us to decide whether the government breached a contract with plaintiffs Centex Corporation and CTX Holding Company when Congress enacted certain tax legislation in 1993. The plaintiffs argue that the 1993 legislation breached the contract because it changed the tax laws to abrogate tax benefits to which they were entitled at the time the contract was executed and because the legislation specifically targeted the benefits they enjoyed under the contract.
The Court of Federal Claims agreed with the plaintiffs as to liability, holding that under the…
2Cases cited41 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Lynch v. United StatesSupreme Court of the United States · 1934
- United States v. Winstar Corp.Supreme Court of the United States · 1996
36 more not listed; retrieve them via the Exa API.
3Cited by211 opinions
- Precision Pine & Timber, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2010
- bell/heery v. United StatesCourt of Appeals for the Federal Circuit · 2014
- Metcalf Construction Company v. United StatesCourt of Appeals for the Federal Circuit · 2014
- North Star Alaska Housing Corp. v. United StatesUnited States Court of Federal Claims · 2007
- American Bankers Association v. United StatesCourt of Appeals for the Federal Circuit · 2019
206 more not listed; retrieve them via the Exa API.