Legal Opinion
Rhi Holdings, Inc. v. United States
Court of Appeals for the Federal Circuit
Decided May 5, 1998No. 97-5116PublishedCited by 163 opinions
1Opinion of the Court
GAJARSA, Circuit Judge.
In this appeal from the decision in RHI Holdings, Inc. v. United States, 37 Fed. Cl. 703 (1997), No. 95-CV-827, RHI Holdings, Inc. (RHI) appeals the determination of the Court of Federal Claims that RHI was not entitled to a refund of the “hot interest” RHI had paid under 26 U.S.C. § 6621(c) (1994). We find that the trial court should not have reached the merits of this controversy without first considering whether or not it had jurisdiction over RHI’s claim. Jurisdiction does not exist in the Court of Federal Claims over the claim because it is barred by the applicable…
2Cases cited8 opinions
- Seminole Tribe of Florida v. FloridaSupreme Court of the United States · 1996
- United States v. TestanSupreme Court of the United States · 1976
- United States v. SherwoodSupreme Court of the United States · 1941
- Irwin v. Department of Veterans AffairsSupreme Court of the United States · 1991
- Owen Equipment & Erection Co. v. KrogerSupreme Court of the United States · 1978
3 more not listed; retrieve them via the Exa API.
3Cited by163 opinions
- Gabriel J. Martinez v. United StatesCourt of Appeals for the Federal Circuit · 2003
- Minehan v. United StatesUnited States Court of Federal Claims · 2007
- Martinez v. United StatesUnited States Court of Federal Claims · 2001
- I.K. Frazer, Margie P. Berger, Peggy Cothren Jasso, Michael P. Dear, Stewart M. Kenderdine, Edwin Gaston, Jr. And Janice Colley v. United StatesCourt of Appeals for the Federal Circuit · 2002
- Lengen v. United StatesUnited States Court of Federal Claims · 2011
158 more not listed; retrieve them via the Exa API.