Legal Opinion
Olson v. United States
Court of Appeals for the Federal Circuit
Decided February 8, 1999No. Nos. 98-5053, 98-5065, 98-5066, 98-5067 and 98-5110PublishedCited by 33 opinions
1Opinion of the Court
MICHEL, Circuit Judge.
This is a consolidated appeal from four summary judgments of the United States Court of Federal Claims. See Olson v. United States, 37 Fed.Cl. 727 (1997); Cahoon v. United States, No. 95-97T (Fed. Cl. Jan. 20, 1998); Gaus v. United States, No. 95-296T (Fed.Cl. Jan. 20, 1998); Lutter v. United States, No. 95-269T (Fed.Cl. Jan. 20, 1998). The taxpayers in all four suits sought refunds of taxes, interest, and penalties that resulted from their use of carrybacks and carryforwards in their joint tax returns of certain investment tax credits subsequently disallowed at the…
2Cases cited5 opinions
- Muskrat v. United StatesSupreme Court of the United States · 1911
- N.C.F. Energy Partners v. CommissionerUnited States Tax Court · 1987
- Woody v. CommissionerUnited States Tax Court · 1990
- Olson v. United StatesUnited States Court of Federal Claims · 1997
- Transpac Drilling Venture v. United StatesCourt of Appeals for the Federal Circuit · 1994
3Cited by33 opinions
- Demes v. United StatesUnited States Court of Federal Claims · 2002
- Desmet v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 2009
- Domulewicz v. Comm'rUnited States Tax Court · 2007
- Salman Ranch Ltd. v. United StatesCourt of Appeals for the Federal Circuit · 2009
- Prati v. United StatesUnited States Court of Federal Claims · 2008
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