Legal Opinion
Bankers Trust New York Corporation and Consolidated Subsidiaries v. United States
Court of Appeals for the Federal Circuit
Decided September 20, 2000No. 99-5066PublishedCited by 57 opinions
1Opinion of the Court
PLAGER, Circuit Judge.
This is a tax refund case, on appeal from the United States Court of Federal Claims. The United States Internal Revenue Service (“IRS”) refused to allow Bankers Trust New York Corporation and Consolidated Subsidiaries (collectively “Bankers Trust”) to claim a foreign tax credit for certain taxes assessed by and paid to Brazil on the interest earned from loans to borrowers in that country. When Bankers Trust sued to obtain the credit sought, the Court of Federal Claims granted the Government’s motion for summary judgment denying the tax credit. See Bankers Trust New York…
2Cases cited18 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Marbury v. MadisonSupreme Court of the United States · 1803
- Maislin Industries, U. S., Inc. v. Primary Steel, Inc.Supreme Court of the United States · 1990
- South Corporation and Seal Fleet, Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1982
- Neal v. United StatesSupreme Court of the United States · 1996
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3Cited by57 opinions
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- Rodriguez ex rel. Estate of Rodriguez v. Secretary of Health & Human ServicesUnited States Court of Federal Claims · 2010
- Michael Strickland v. United StatesCourt of Appeals for the Federal Circuit · 2005
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