Legal Opinion
Schlumberger Technology Corp. v. United States
United States Court of Federal Claims
Decided August 9, 2000No. 98-197 TPublishedCited by 6 opinions
1Opinion of the Court
OPINION AND ORDER
HEWITT, Judge.
This is an action to recover an income tax credit for certain diesel fuel excise taxes alleged to have been erroneously paid by *299plaintiffs, Schlumberger Technology Corporation and Subsidiaries (Schlumberger) and Schlumberger’s former subsidiary, Dowell Schlumberger Inc. (Dowell), for tax years 1991 through 1994. Defendant, the United States, acting through the Internal Revenue Service (IRS or the government), has filed a counterclaim to recover a refund it paid to plaintiffs — allegedly by mistake — for diesel fuel taxes paid by Dowell to vendors on a portion of…
2Cases cited5 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Consumer Product Safety Commission v. GTE Sylvania, Inc.Supreme Court of the United States · 1980
- American Airlines, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2000
- Nissho Iwai American Corporation and Nike, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 1998
- Abbott v. United StatesUnited States Court of Federal Claims · 1998
3Cited by6 opinions
- FPL Group, Inc. v. CommissionerUnited States Tax Court · 2001
- The Western Company of North America v. United StatesCourt of Appeals for the Federal Circuit · 2003
- Schlumberger Technology Corp. & Subsidiaries v. United StatesUnited States Court of Federal Claims · 2003
- Western Co. of North America v. United StatesUnited States Court of Federal Claims · 2002
- FPL Group, Inc. and Subsidiaries v. CommissionerUnited States Tax Court · 2001
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