Legal Opinion
LFAM Corp. v. United States
United States Court of Federal Claims
Decided January 19, 1999No. 96-567TPublishedCited by 4 opinions
1Opinion of the Court
OPINION
MEROW, Judge.
In this action the plaintiff is a New Jersey corporation seeking a refund of federal tax penalties imposed because plaintiffs federal income tax return for 1993 was filed over two months after the filing deadline. The matter is before the Court on the parties’ motion and cross-motion for summary judgment pursuant to Rule 56 of the Rules of the Court of Federal Claims (“RCFC”). For the reasons stated below, defendant’s motion for summary judgment is granted and plaintiffs cross-motion is denied.
BACKGROUND
Facts
For the purposes of this decision the following facts are…
2Cases cited15 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- United States v. BoyleSupreme Court of the United States · 1985
- Mingus Constructors, Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1987
- John G. Rocovich, Jr. v. The United StatesCourt of Appeals for the Federal Circuit · 1991
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3Cited by4 opinions
- D'Avanzo v. United StatesUnited States Court of Federal Claims · 2002
- Christman v. United StatesUnited States Court of Federal Claims · 2013
- All Stacked Up Masonry, Inc. v. United StatesUnited States Court of Federal Claims · 2020
- Elick v. Comm'rUnited States Tax Court · 2013