Legal Opinion

Stephens v. United States

United States Court of Federal Claims

Decided December 3, 2015No. 15-153Published

1Opinion of the Court

In the United States Court of Federal Claims No. 15-153T (Filed: December 3, 2015) *************************************** * WILTON R. STEPHENS, JR. and * CAROL M. STEPHENS, * * Tax Refund Suit; Passive- Plaintiffs, * Activity Losses and Credits; * Statute of Limitations Defense; v. * Potential Windfall to the * Government. THE UNITED STATES, * * Defendant. * * *************************************** Craig S. Lair, with whom was Bryon J. Walker, Rose Law Firm, Little Rock, Arkansas, for Plaintiffs. Matthew D. Lucey, with whom were Caroline D. Ciraolo, Acting Assistant Attorney General, David…

2Cases cited9 opinions

  1. Steel Co. v. Citizens for a Better EnvironmentSupreme Court of the United States · 1998
  2. Montana-Dakota Utilities Co. v. Northwestern Public Service Co.Supreme Court of the United States · 1951
  3. John R. Sand & Gravel Co. v. United StatesSupreme Court of the United States · 2008
  4. United States v. Clintwood Elkhorn Mining Co.Supreme Court of the United States · 2008
  5. Estes Express Lines v. United StatesCourt of Appeals for the Federal Circuit · 2014

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