Legal Opinion
Shell Petroleum, Inc. v. United States
United States Court of Federal Claims
Decided September 21, 2000No. 97-945 TPublishedCited by 18 opinions
1Opinion of the Court
OPINION
DAMICH, Judge.
This matter is before the Court on Defendant’s and Intervenor Berry Petroleum Company’s (hereinafter “Berry”) motions for reconsideration of the Court’s Opinion, Shell v. United States, 46 Fed.Cl. 719 (2000), and to vacate the Court’s Order of May 10, 2000, in which the Court ordered the Internal Revenue Service (hereinafter IRS) to produce certificates for tax credits filed by ten taxpayers under Internal Revenue Code Section 431 for an in camera inspection. The Defendant contends that the Court erred in holding that information contained in the certificates is “directly…
2Cases cited17 opinions
- United States v. Nordic Village, Inc.Supreme Court of the United States · 1992
- New York State Conference of Blue Cross & Blue Shield Plans v. Travelers InsuranceSupreme Court of the United States · 1995
- Yuba Natural Resources, Inc. v. The United States, Defendant/cross-AppellantCourt of Appeals for the Federal Circuit · 1990
- Mary Ann Tavery v. United StatesCourt of Appeals for the Tenth Circuit · 1994
- Shell Petroleum, Inc., and Subsidiary Corporations v. United StatesCourt of Appeals for the Third Circuit · 1999
12 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Vons Companies, Inc. v. United StatesUnited States Court of Federal Claims · 2001
- Dynacs Engineering Co. v. United StatesUnited States Court of Federal Claims · 2000
- Johnson v. United StatesUnited States Court of Federal Claims · 2016
- Federal National Mortgage Ass'n v. United StatesUnited States Court of Federal Claims · 2003
- In re United StatesCourt of Appeals for the Federal Circuit · 2012
13 more not listed; retrieve them via the Exa API.