Legal Opinion
Jade Trading, LLC v. United States
United States Court of Federal Claims
Decided May 11, 2004No. 03-2164TPublishedCited by 11 opinions
1Opinion of the Court
ORDER AND OPINION GRANTING DEFENDANT’S MOTION FOR RULE 56(f) RELIEF
WILLIAMS, Judge.
In this action, Plaintiffs Jade Trading, LLC and the partners therein seek a readjustment of the partnership items on their partnership return for 1999 under Section 6226 of the Internal Revenue Code and recovery of $4,110,812.00 in taxes Plaintiffs deposited with the IRS pursuant to 26 U.S.C. § 6226(e).
On January 5, 2004, prior to the filing of the Joint Preliminary Status Report or the conduct of any discovery, Plaintiffs filed three motions for partial summary judgment, asking that the Court:(1) declare…
2Cases cited12 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Gregory v. HelveringSupreme Court of the United States · 1935
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Stearns Airport Equipment Co. v. FMC Corp.Court of Appeals for the Fifth Circuit · 1999
- Opryland USA Inc. v. The Great American Music Show, Inc.Court of Appeals for the Federal Circuit · 1992
7 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Mansfield v. United StatesUnited States Court of Federal Claims · 2006
- Jade Trading, LLC v. United StatesUnited States Court of Federal Claims · 2005
- Chevron U.S.A. Inc. v. United StatesUnited States Court of Federal Claims · 2006
- Jade Trading, LLC v. United StatesUnited States Court of Federal Claims · 2005
- La Gloria Oil & Gas Co. v. United StatesUnited States Court of Federal Claims · 2006
6 more not listed; retrieve them via the Exa API.