Legal Opinion
Dominion Resources, Inc. v. United States
Court of Appeals for the Federal Circuit
Decided May 31, 2012No. 2011-5087PublishedCited by 25 opinions
1Opinion of the Court
Opinion for the court filed by Chief Judge RADER. Opinion concurring in part and concurring in the result filed by Circuit Judge CLEVENGER.
RADER, Chief Judge.
The United States Court of Federal Claims granted the United States’ motion for summary judgment against Dominion Resources, Inc. See Dominion Res., Inc. v. United States, 97 Fed.Cl. 239 (2011). This case presents an issue of first impression for any appellate court. The CFC held that Treasury Regulation § 1.263A-11(e)(1)(ii)(B) is a permissible construction of the statute I.R.C. § 263A. Because the associated property rule in Treasury…
2Cases cited4 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Motor Vehicle Mfrs. Assn. of United States, Inc. v. State Farm Mut. Automobile Ins. Co.Supreme Court of the United States · 1983
- Universal Battery Co. v. United States and Four Other CasesSupreme Court of the United States · 1930
- Dominion Resources, Inc. v. United StatesUnited States Court of Federal Claims · 2011
3Cited by25 opinions
- Furniture By Thurston v. United StatesUnited States Court of Federal Claims · 2012
- Balestra v. United StatesCourt of Appeals for the Federal Circuit · 2015
- Jacobi Carbons AB and Jacobi Carbons, Inc. v. United StatesUnited States Court of International Trade · 2017
- Oakbrook Land Holdings, LLC v. Comm'r of Internal Rev.Court of Appeals for the Sixth Circuit · 2022
- Kingdomware Technologies, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2014
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