Legal Opinion

Nationsbank of Texas v. United States

United States Court of Federal Claims

Decided June 17, 1999No. 98-21 TPublishedCited by 4 opinions

1Opinion of the Court

OPINION

DAMICH, Judge.

The complaint in this tax refund case was filed January 9, 1998. A First Amended Complaint filed October 19, 1998, presents seven counts.

The case is before the Court on Plaintiffs Motion for Partial Summary Judgment regarding the Constitutional issues presented by Plaintiff’s Rate of Taxation Claim in the amount of $1,320,190.07, as set forth in Counts One through Six of the Amended Complaint and Defendant’s Cross-Motion for Partial Summary Judgment regarding Counts One through Six of the Amended Complaint. Plaintiffs motion is DENIED for the following reasons.…

2Cases cited31 opinions

  1. Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
  2. Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
  3. Dandridge v. WilliamsSupreme Court of the United States · 1970
  4. Bolling v. SharpeSupreme Court of the United States · 1954
  5. Federal Communications Commission v. Beach Communications, Inc.Supreme Court of the United States · 1993

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3Cited by4 opinions

  1. Nationsbank of Texas, N.A. v. United StatesCourt of Appeals for the Federal Circuit · 2001
  2. Buerer v. United StatesDistrict Court, W.D. North Carolina · 2001
  3. US Bank, N.A. v. United StatesDistrict Court, D. Nebraska · 1999
  4. Nationsbank of Texas, N.A. v. United StatesCourt of Appeals for the Federal Circuit · 2001

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