Legal Opinion
Arkla, Inc. v. United States
Court of Appeals for the Federal Circuit
Decided October 4, 1994No. 94-5023PublishedCited by 35 opinions
1Opinion of the Court
MICHEL, Circuit Judge.
Arkla, Inc. appeals the Court of Federal Claims’ grant of summary judgment for the government, denying Arkla’s claim for income tax refunds in two related cases, Arkla, Inc. v. United States, 27 Fed.Cl. 226 (1992) (Arkla II), and Docket No. 90-3954T, decided September 13, 1993. Arkla claimed refunds for taxes and assessed interest paid for the years 1981 through 1984 based on the Internal Revenue Service’s (IRS) denial of an investment tax credit (ITC) under I.R.C. (26 U.S.C.) § 38 1 and depreciation deductions under I.R.C. § 168 for recoverable cushion gas and line pack…
2Cases cited14 opinions
- Parklane Hosiery Co. v. ShoreSupreme Court of the United States · 1979
- Montana v. United StatesSupreme Court of the United States · 1979
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Blonder-Tongue Laboratories, Inc. v. University of Illinois FoundationSupreme Court of the United States · 1971
- South Corporation and Seal Fleet, Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1982
9 more not listed; retrieve them via the Exa API.
3Cited by35 opinions
- Hanlon v. Secretary of Health & Human ServicesUnited States Court of Federal Claims · 1998
- Joseph Dureiko, as Trustee, and Southern Pine Isle Corporation v. United StatesCourt of Appeals for the Federal Circuit · 2000
- Stinson, Lyons & Bustamante, P.A. v. United StatesUnited States Court of Federal Claims · 1995
- Ammex, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2004
- Applied Medical Resources Corp. v. United States Surgical Corp.Court of Appeals for the Federal Circuit · 2006
30 more not listed; retrieve them via the Exa API.