Legal Opinion

Travelers Insurance v. United States

United States Court of Federal Claims

Decided August 1, 2006No. Nos. 88-494T, 89-262T, 96-543TPublishedCited by 2 opinions

1Opinion of the Court

OPINION

SMITH, Senior Judge.

These consolidated eases, involving refund claims of $1,527,247 in income taxes and interest, present the most recent round of litigation in a complex federal income tax dispute that has been ongoing for almost two decades. In case numbers 88-494T and 89-262T (1988 and 1989 cases), this Court has previously published two opinions dealing with the tax dispute between Travelers and the United States relating to the IRS’ audit of Travelers’ tax returns in the late 1970s and early 1980s.1 Travelers Ins. Co. v. United States, 28 Fed.Cl. 602 (1993) [Travelers I];…

2Cases cited24 opinions

  1. Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
  2. Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
  3. Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
  4. Sweats Fashions, Inc. v. Pannill Knitting Company, Inc.Court of Appeals for the Federal Circuit · 1987
  5. Becton Dickinson and Company v. C.R. Bard, Inc.Court of Appeals for the Federal Circuit · 1990

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3Cited by2 opinions

  1. Sanchez v. Secretary of Health and Human ServicesUnited States Court of Federal Claims · 2021
  2. Sanchez v. Secretary of Health and Human ServicesUnited States Court of Federal Claims · 2020

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