Legal Opinion

Buel, Inc. v. United States

United States Court of Federal Claims

Decided April 21, 2021No. 21-726Published

1Opinion of the Court

In the United States Court of Federal Claims No. 21-726C (Filed: April 21, 2021) ) BUEL, INC. & ROBERT B. WATSON, ) Claim for tax refund; corporate taxpayer; ) prior settlement; res judicata Plaintiffs, ) ) v. ) ) UNITED STATES, ) ) Defendant. ) ) Robert B. Watson, pro se, Chesnee, South Carolina. Stefan R. Wolfe, Trial Attorney, Tax Division, Court of Federal Claims Section, United States Department of Justice, Washington, D.C., for defendant. With him on the briefs were David A. Hubbert, Acting Assistant Attorney General, and David I. Pincus, Chief, Court of Federal Claims Section, United…

2Cases cited12 opinions

  1. Parklane Hosiery Co. v. ShoreSupreme Court of the United States · 1979
  2. Commissioner v. SunnenSupreme Court of the United States · 1948
  3. Cromwell v. County of SacSupreme Court of the United States · 1877
  4. Lawlor v. National Screen Service Corp.Supreme Court of the United States · 1955
  5. United States Ex Rel. Mergent Services v. FlahertyCourt of Appeals for the Second Circuit · 2008

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