Legal Opinion

Citigroup, Inc. v. United States

United States Court of Federal Claims

Decided October 24, 2018No. 15-953Published

1Opinion of the Court

In the United States Court of Federal Claims No. 15-953T (Filed: October 24, 2018) ******************** CITIGROUP, INC., Tax refund suit; FIRREA; Winstar; Supervisory goodwill; Plaintiff, Worthless asset deduction; v. Reliance damages; I.R.C. § 597; Wounded bank damages; THE UNITED STATES, Tax benefit rule. Defendant. ******************** Jean A. Pawlow, Washington, DC, for plaintiff. Justin E. Jesse and Lyndon D. Williams of counsel. Benjamin C. King, Jr., United States Department of Justice, Tax Division, Washington, DC, with whom were Richard E. Zuckerman, Principal Deputy Assistant…

2Cases cited17 opinions

  1. United States v. Winstar Corp.Supreme Court of the United States · 1996
  2. Glendale Federal Bank, Fsb, Plaintiff-Cross v. United StatesCourt of Appeals for the Federal Circuit · 2001
  3. Winstar Corp. v. United StatesCourt of Appeals for the Federal Circuit · 1995
  4. Raytheon Production Corp. v. Commissioner of Int. Rev.Court of Appeals for the First Circuit · 1944
  5. Hillsboro National Bank v. CommissionerSupreme Court of the United States · 1983

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