Legal Opinion
Eaglehawk Carbon, Inc. v. United States
United States Court of Federal Claims
Decided July 16, 2015No. 13-1021 TPublishedCited by 3 opinions
1Opinion of the Court
Tax; Interest Rate on Overpayment, 26 U.S.C. § 6621(a)(1) (2012); Subchapter S Corporations Treated as Corporations.
OPINION
Bush, Senior Judge.
This case is before the court on cross-motions for summary judgment filed under Rule 56 of the Rules of the United States Court of Federal Claims (RCFC). The motions have been fully briefed, and oral argument was held on April 21, 2015. For the reasons stated below, defendant’s motion for summary judgment is granted and plaintiffs’ motion for summary judgment is denied.
BACKGROUND
Plaintiffs are five coal mining companies which are organized as “ ‘small…
2Cases cited38 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Welch v. HelveringSupreme Court of the United States · 1933
- Barnhart v. ThomasSupreme Court of the United States · 2003
- Jama v. Immigration and Customs EnforcementSupreme Court of the United States · 2005
- Sweats Fashions, Inc. v. Pannill Knitting Company, Inc.Court of Appeals for the Federal Circuit · 1987
33 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- J. J. Powell, Inc. v. United StatesUnited States Court of Federal Claims · 2016
- All Stacked Up Masonry, Inc. v. United StatesUnited States Court of Federal Claims · 2020
- Mitchell v. United StatesUnited States Court of Federal Claims · 2019