Legal Opinion

McNeill v. United States

District Court, D. Wyoming

Decided February 24, 2017No. Case No: 14-CV-172-FPublished

1Opinion of the Court

FINDINGS OF FACT, CONCLUSIONS OF LAW, AND ORDER GRANTING THE PETITION FOR REFUND OF PENALTIES AND INTEREST

NANCY D. FREUDENTHAL, CHIEF UNITED STATES DISTRICT JUDGE

This matter is before the Court following a bench trial commencing on February 14, 2017 before Nancy D. Freudenthal, United States District Court Judge. Jeffrey D. Perconte,' Gabriel Tsui, and Paul Hickey appeared as counsel for Petitioners and Joseph A. Sergi, Yael Bortnick, and Levi Martin appeared as counsel for Respondent.

INTRODUCTION, STATEMENT OF UNDISPUTED FACTS, AND CONTENTIONS

First, it is important to appreciate what this…

2Cases cited14 opinions

  1. United States v. BoyleSupreme Court of the United States · 1985
  2. Stobie Creek Investments LLC v. United StatesCourt of Appeals for the Federal Circuit · 2010
  3. Klamath Strategic Investment Fund Ex Rel. St. Croix Ventures v. United StatesCourt of Appeals for the Fifth Circuit · 2009
  4. Burlington Northern Inc. v. United StatesUnited States Court of Claims · 1982
  5. Stobie Creek Investments, LLC v. United StatesUnited States Court of Federal Claims · 2008

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