Legal Opinion
Wells Fargo & Company v. United States
Court of Appeals for the Federal Circuit
Decided June 29, 2016No. 2015-5059PublishedCited by 11 opinions
1Opinion of the Court
STOLL, Circuit Judge.
The United States appeals from the Court of Federal Claims’ order granting Wells Fargo & Company’s motion for partial summary judgment and denying the government’s motion for partial summary judgment. The court held that Wells Fargo’s interest-netting claims under § 6621(d) of the Internal Revenue Code (“I.R.C.”) 1 satisfy the statute’s “same taxpayer” requirement. The court certified its interpretation of I.R.C. § 6621(d) for interlocutory review, and the government petitioned for permission to appeal. We granted the government’s petition under 28 U.S.C. § 1292(d)(2).…
2Cases cited17 opinions
- Duncan v. WalkerSupreme Court of the United States · 2001
- Barnhart v. ThomasSupreme Court of the United States · 2003
- John Wiley & Sons, Inc. v. LivingstonSupreme Court of the United States · 1964
- Tcherepnin v. KnightSupreme Court of the United States · 1967
- Miles v. Apex Marine Corp.Supreme Court of the United States · 1990
12 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Fastship, LLC v. United StatesCourt of Appeals for the Federal Circuit · 2018
- Athey v. United StatesCourt of Appeals for the Federal Circuit · 2018
- Dwa Holdings LLC v. United StatesCourt of Appeals for the Federal Circuit · 2018
- Ford Motor Company v. United StatesCourt of Appeals for the Federal Circuit · 2018
- Ford Motor Company v. United StatesUnited States Court of Federal Claims · 2017
6 more not listed; retrieve them via the Exa API.