Legal Opinion
Deluxe Corporation v. The United States, Defendant/cross-Appellant
Court of Appeals for the Federal Circuit
Decided September 12, 1989No. 88-1628, 88-1629PublishedCited by 16 opinions
1Opinion of the Court
PAULINE NEWMAN, Circuit Judge.
Deluxe Corporation (“the Corporation”) appeals the judgment of the United States Claims Court, Deluxe Check Printers, Inc. v. United States, 14 Cl.Ct. 782 (1988) and supplemental opinion at 15 Cl.Ct. 175 (1988), granting the United States’ motion for summary judgment with respect to the Corporation’s liability for certain internal revenue excise taxes under the provisions of 26 U.S.C. § 4941. 1 The United States cross-appeals the grant of partial summary judgment in favor of the Corporation with respect to the refund of interest. The material facts are not in…
2Cases cited12 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- American Tobacco Co. v. PattersonSupreme Court of the United States · 1982
- United States v. CartwrightSupreme Court of the United States · 1973
- National Muffler Dealers Assn., Inc. v. United StatesSupreme Court of the United States · 1979
- United States v. Vogel Fertilizer Co.Supreme Court of the United States · 1982
7 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Vons Companies, Inc. v. United StatesUnited States Court of Federal Claims · 2001
- In Re SwansonCourt of Appeals for the Federal Circuit · 2008
- Randall C. Scarborough, Claimant-Appellant v. Anthony J. Principi, Secretary of Veterans AffairsCourt of Appeals for the Federal Circuit · 2003
- Mobil Corp. v. United StatesUnited States Court of Federal Claims · 2002
- USA Choice Internet Service, LLC v. United StatesUnited States Court of Federal Claims · 2006
11 more not listed; retrieve them via the Exa API.