Legal Opinion
First National City Bank v. United States
United States Court of Claims
Decided July 8, 1977No. 471-72PublishedCited by 8 opinions
1Opinion of the CourtKashiwa, Judge
This tax refund action involving the determination of the proper exchange rate at which to convert creditable foreign taxes paid in foreign currency from that currency into a U. S. dollar equivalent is before the court on defendant’s motion for partial summary judgment on Counts I, II, and III of the petition. For the purposes of this motion only, defendant admits the factual allegations contained in plaintiffs petition and pretrial submission; accordingly, no genuine issue exists as to any material fact. Upon consideration of defendant’s motion and plaintiffs opposition thereto and the…
2Cases cited18 opinions
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Brotherhood of Railroad Trainmen v. Baltimore & Ohio RailroadSupreme Court of the United States · 1947
- Knowlton v. MooreSupreme Court of the United States · 1900
- Security Flour Mills Co. v. CommissionerSupreme Court of the United States · 1944
13 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- William O. Schism and Robert Reinlie v. United StatesCourt of Appeals for the Federal Circuit · 2002
- The Reverend Gerald P. Fogarty, S.J. v. The United StatesCourt of Appeals for the Federal Circuit · 1986
- Shimota v. United StatesUnited States Court of Claims · 1990
- Harrah's Club v. United StatesUnited States Court of Claims · 1981
- William O. Schism and Robert Reinlie v. United StatesCourt of Appeals for the Federal Circuit · 2002
3 more not listed; retrieve them via the Exa API.