Legal Opinion
Doyon, Limited v. United States
Court of Appeals for the Federal Circuit
Decided August 11, 2000No. 97-5049, 99-5010, 99-5154PublishedCited by 28 opinions
1Opinion of the Court
Opinion for the court filed by Circuit Judge GAJARSA. Circuit Judge SCHALL dissents.
DECISION
GAJARSA, Circuit Judge.
Doyon, Limited (“Doyon”) appeals from the decisions of the United States Court of Federal Claims denying a refund for corporate income and environmental taxes because certain tax sharing payments received by Doyon were neither “Federal income taxes” nor “inter-company payments,” and therefore not excludable from Doyon’s book income for purposes of the alternative minimum tax. See Doyon, Ltd. v. United States, 37 Fed.Cl. 10 (1996); Doyon, Ltd. v. United States, 42 Fed.Cl. 175…
2Cases cited8 opinions
- Crandon v. United StatesSupreme Court of the United States · 1990
- Toibb v. RadloffSupreme Court of the United States · 1991
- Montana v. Blackfeet Tribe of IndiansSupreme Court of the United States · 1985
- Choate v. TrappSupreme Court of the United States · 1912
- Seminole Nation v. United StatesSupreme Court of the United States · 1942
3 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Samish Indian Nation v. United StatesCourt of Appeals for the Federal Circuit · 2005
- Murakami v. United StatesCourt of Appeals for the Federal Circuit · 2005
- Kenneth D. Huffman v. Office of Personnel ManagementCourt of Appeals for the Federal Circuit · 2001
- Bayer Ag and Bayer Corporation v. Housey Pharmaceuticals, Inc.Court of Appeals for the Federal Circuit · 2003
- Rotech Healthcare Inc. v. United StatesUnited States Court of Federal Claims · 2006
23 more not listed; retrieve them via the Exa API.