Legal Opinion
J. J. Powell, Inc. v. United States
United States Court of Federal Claims
Decided February 4, 2016No. 13-353 TPublishedCited by 2 opinions
1Opinion of the Court
Gasoline and Diesel Fuel Excise Taxes; 26 U.S.C. §§ 6416, 6427, 6675 (2012); Treas. Reg. §§ 48.6416(b)(2)-3 (1985), 48.6427-9 (as amended in 2000); Failure to Keep Tax Exemption Certificates as Required by Statute and Regulation; No Penalties Because Reasonable Cause for Failure Exists.
OPINION AND ORDER
Bush, Senior Judge.
This case is before the eourt on cross-motions for summary judgment filed under Rule 56 of the Rules of the United States Court of Federal Claims (RCFC). The parties request judgment on plaintiffs excise tax refund claims and the government’s counterclaims regarding…
2Cases cited26 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
- Sweats Fashions, Inc. v. Pannill Knitting Company, Inc.Court of Appeals for the Federal Circuit · 1987
- Dairyland Power Cooperative v. United StatesCourt of Appeals for the Federal Circuit · 1994
- Becky Lynn Massey v. Del Laboratories, Inc.Court of Appeals for the Federal Circuit · 1997
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3Cited by2 opinions
- Alternative Carbon Resources, LLC v. United StatesUnited States Court of Federal Claims · 2018
- Pro Energy LLC v. United States of AmericaDistrict Court, S.D. Florida · 2026