Legal Opinion
American Express Co. v. United States
United States Court of Federal Claims
Decided June 30, 2000No. 97-624 TPublishedCited by 2 opinions
1Opinion of the Court
OPINION
HEWITT, Judge.
Plaintiff, American Express Company (Amex), on its own behalf and as the common parent of an affiliated group of corporations that files consolidated federal income tax returns, seeks a refund of federal income tax payments, together with interest due, for the tax year ending December 31, 1987 (year in issue).1 The portion of Amex involved in this case is its American Express Card business.
Amex filed Applications for Changes in Method of Accounting (collectively, the Application) on June 26, 1987, requesting permission to include annual card fees in gross income ratably…
2Cases cited18 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Thor Power Tool Co. v. CommissionerSupreme Court of the United States · 1979
- Taxation With Representation Fund v. Internal Revenue ServiceCourt of Appeals for the D.C. Circuit · 1981
- Southfork Systems, Inc. v. The United States, and State of Texas, Acting Through the Texas Commission for the BlindCourt of Appeals for the Federal Circuit · 1998
- United States v. CattoSupreme Court of the United States · 1966
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3Cited by2 opinions
- American Express Company and Affiliated Subsidiaries v. United StatesCourt of Appeals for the Federal Circuit · 2001
- Dillon Trust Company LLC v. United StatesUnited States Court of Federal Claims · 2023