Legal Opinion
Guardian Industries Corp. And Subsidiaries v. United States
Court of Appeals for the Federal Circuit
Decided February 23, 2007No. 2006-5058PublishedCited by 8 opinions
1Opinion of the Court
DYK, Circuit Judge.
The United States appeals from the judgment of the United States Court of Federal Claims granting the motion for summary judgment of appellee Guardian Industries Corp. and Subsidiaries (“Guardian”) and ordering judgment in Guardian’s favor in the amount of $2,729,268.00 for overpayment of taxes for the tax period ending December 31, 2001. Guardian Indus. Corp. v. United States, 65 Fed.Cl. 50 (2005). We affirm.
BACKGROUND
This case concerns the extent to which domestic corporations, under the United States tax code, can claim tax credits for foreign taxes they have paid.…
2Cases cited6 opinions
- Old Stone Corp. v. United StatesCourt of Appeals for the Federal Circuit · 2006
- Nissho Iwai Am. Corp. v. CommissionerUnited States Tax Court · 1987
- United States v. Goodyear Tire & Rubber Co.Supreme Court of the United States · 1990
- Wisconsin Gas & Electric Co. v. United StatesSupreme Court of the United States · 1944
- Gleason Works v. CommissionerUnited States Tax Court · 1972
1 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Mola Development Corporation v. United StatesCourt of Appeals for the Federal Circuit · 2008
- Lamour v. PeakeCourt of Appeals for the Federal Circuit · 2008
- Salem Financial, Inc. v. United StatesUnited States Court of Federal Claims · 2013
- Albemarle Corporation & Subsidiaries v. United StatesUnited States Court of Federal Claims · 2014
- Weisfelner v. Blavatnik (In re Lyondell Chemical Co.)United States Bankruptcy Court, S.D. New York · 2016
3 more not listed; retrieve them via the Exa API.