Legal Opinion
Electronic Modules Corporation v. The United States
Court of Appeals for the Federal Circuit
Decided March 7, 1983No. Appeal 179-77PublishedCited by 7 opinions
1Opinion of the Court
ORDER
2Per curiam
The appellee seeks, under the Equal Access to Justice Act, 28 U.S.C. § 2412 (Supp. V 1981) (the Act), attorney’s fees and other expenses incurred in an appeal from a judgment of the United States Claims Court in an income tax refund suit in which it prevailed. The principal issue on the appeal was whether advances the appellee made to its wholly owned subsidiary were loans or equity investments. The United States Claims Court held that they were loans and that the appellee therefore was entitled to a bad-debt deduction on the loss it incurred when it subsequently liquidated the…
3Cases cited3 opinions
- BROAD AVENUE LAUNDRY AND TAILORING, Petitioner, v. the UNITED STATES, RespondentCourt of Appeals for the Federal Circuit · 1982
- August Gava, Jr. v. The United StatesCourt of Appeals for the Federal Circuit · 1983
- Electronic Modules Corporation v. The United StatesCourt of Appeals for the Federal Circuit · 1982
4Cited by7 opinions
- Rawlings v. HecklerCourt of Appeals for the Ninth Circuit · 1984
- James Doty and Susan Doty v. The United States, Defendant/cross-AppellantCourt of Appeals for the Federal Circuit · 1995
- Leroy H. Ellis v. The United StatesCourt of Appeals for the Federal Circuit · 1983
- Iowa Express Distribution, Inc. v. National Labor Relations BoardCourt of Appeals for the Eighth Circuit · 1984
- United States v. Gavilan Joint Community College DistrictCourt of Appeals for the Ninth Circuit · 1988
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