Legal Opinion
Host Marriott Corp. v. United States
District Court, D. Maryland
Decided August 8, 2000No. DKC 99-699PublishedCited by 12 opinions
1Opinion of the Court
MEMORANDUM OPINION
CHASANOW, District Judge.
Plaintiff Host Marriott Corporation brings this action against the United States, seeking an income tax refund of over $22 million plus interest. Both parties have moved for summary judgment on the issue of liability. The issues are fully briefed, and the court now rules, no hearing being deemed necessary. Local Rule 105.6. For the reasons stated more fully below, the court will GRANT the motion for partial summary judgment in favor of Plaintiff.
Background
Pursuant to Fed.R.Civ.P. 56(c), summary judgment is appropriate “if the pleadings, depositions,…
2Cases cited15 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
- Blum v. StensonSupreme Court of the United States · 1984
- Connecticut National Bank v. GermainSupreme Court of the United States · 1992
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
10 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Harvard Secured Creditors Liquidation Trust v. Internal Revenue Service (In Re Harvard Industries, Inc.)Court of Appeals for the Third Circuit · 2009
- Intermet Corp. v. Comm'rUnited States Tax Court · 2001
- Host Marriott Corporation v. United States of America, Manufacturers Alliance/mapi Incorporated, Amicus CuriaeCourt of Appeals for the Fourth Circuit · 2001
- Major Paint Company, Standard Brands Paint Company, Standard Brands Liquidating Creditor Trust, and Standard Brands Paint Co. v. United StatesCourt of Appeals for the Federal Circuit · 2003
- In Re Harvard Industries, Inc.United States Bankruptcy Court, D. New Jersey · 2005
7 more not listed; retrieve them via the Exa API.