Legal Opinion

Wall Industries, Inc. v. United States

United States Court of Claims

Decided November 22, 1988No. 448-82TPublishedCited by 25 opinions

1Opinion of the Court

OPINION

REGINALD W. GIBSON, Judge:

Introduction

Plaintiff, Wall Industries, Inc. (Wall), by its application, seeks attorney fees pursuant to the Equal Access to Justice Act (EAJA), 28 U.S.C. § 2412. On May 28, 1986, this court filed its opinion granting summary judgment in favor of Wall in the amount of $339,723 plus interest in a tax refund suit against the United States. Wall Industries, Inc. v. United States, 10 Cl.Ct. 82 (1986). This court held therein that Wall had timely filed a “formal” claim for refund with respect to $93,846 of the foregoing amount and also established the existence of…

2Cases cited8 opinions

  1. Pierce v. UnderwoodSupreme Court of the United States · 1988
  2. Naartex Consulting Corporation, Russell Huff v. James G. Watt, Secretary of InteriorCourt of Appeals for the D.C. Circuit · 1983
  3. United States v. ShannonSupreme Court of the United States · 1952
  4. Unification Church v. Immigration & Naturalization ServiceCourt of Appeals for the D.C. Circuit · 1985
  5. Hornal v. SchweikerDistrict Court, M.D. Tennessee · 1982

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3Cited by25 opinions

  1. A. Marie Phillips v. General Services Administration, (Two Cases)Court of Appeals for the Federal Circuit · 1991
  2. Ed A. Wilson, Inc. v. General Services AdministrationCourt of Appeals for the Federal Circuit · 1997
  3. California Sand & Gravel, Inc. v. United StatesUnited States Court of Claims · 1990
  4. Lion Raisins, Inc. v. United StatesUnited States Court of Federal Claims · 2003
  5. Dalles Irrigation District v. United StatesUnited States Court of Federal Claims · 2010

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