Legal Opinion
Dillon Trust Company LLC v. United States
United States Court of Federal Claims
Decided February 9, 2023No. 17-1898Published
1Opinion of the Court
No. 17-1898T, 17-2022T, 17-2023T (Decided: February 9, 2023) ************************** DILLON TRUST COMPANY LLC, et al., Keywords: I.R.C. § 6603; Revenue Procedure 2005- Plaintiffs, 18; RCFC 54(b); Motion for reconsideration; v. Illegal exaction; Abuse of THE UNITED STATES, discretion Defendant. ************************** Lawrence M. Hill, Steptoe & Johnson LLP, Washington, DC, with whom were Richard A. Nessler, Steven R. Dixon, Caitlin R. Tharp, for plaintiffs. Joseph A. Sergi, Attorney of Record, United States Department of Justice, Tax Division, Court of Federal Claims Section,…
2Cases cited8 opinions
- Eastport Steamship Corporation v. The United StatesUnited States Court of Claims · 1967
- United States v. WilliamsSupreme Court of the United States · 1995
- Hinck v. United StatesSupreme Court of the United States · 2007
- L-3 Communications Integrated Systems, L.P. v. United StatesUnited States Court of Federal Claims · 2011
- Dixon v. CommissionerUnited States Tax Court · 2013
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