Legal Opinion
Florida Power & Light Company v. United States
Court of Appeals for the Federal Circuit
Decided July 8, 2004No. 03-5151PublishedCited by 37 opinions
1Opinion of the Court
DYK, Circuit Judge.
Between July 1992 and June 1994, appellant Florida Power & Light Company (“FPL”) paid the federal excise tax imposed on heavy motor vehicles for its fleet of utility vehicles. FPL filed suit in the Court of Federal Claims seeking a partial refund of these excise taxes, alleging that some of its vehicles fell within the mobile machinery exception to the tax. The Court of Federal Claims granted the government’s motion for summary judgment, holding that FPL’s vehicles did not fall within the mobile machinery exception. Fla. Power & Light Co. v. United States, 56 Fed.Cl. 328…
2Cases cited18 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
- Knetsch v. United StatesSupreme Court of the United States · 1960
- Hanover Bank v. CommissionerSupreme Court of the United States · 1962
- United States v. Cleveland Indians Baseball Co.Supreme Court of the United States · 2001
13 more not listed; retrieve them via the Exa API.
3Cited by37 opinions
- AmerGen Energy Co. ex rel. Exelon Generation Co. v. United StatesUnited States Court of Federal Claims · 2010
- Marriott International Resorts, L.P. v. United StatesUnited States Court of Federal Claims · 2004
- Beres v. United StatesUnited States Court of Federal Claims · 2012
- Bombardier Aerospace Corp. v. United StatesCourt of Appeals for the Fifth Circuit · 2016
- USA Choice Internet Service, LLC v. United StatesUnited States Court of Federal Claims · 2006
32 more not listed; retrieve them via the Exa API.