Legal Opinion
The Neptune Mutual Association, Ltd. Of Bermuda v. The United States, Defendant/cross-Appellant
Court of Appeals for the Federal Circuit
Decided November 30, 1988No. 88-1275, 88-1276PublishedCited by 40 opinions
1Opinion of the Court
NICHOLS, Senior Circuit Judge.
The Neptune Mutual Association, Ltd. of Bermuda (Neptune) appeals from the judgment of the United States Claims Court (Nettesheim, J.), Neptune Mut. Ass’n, Ltd. of Bermuda v. United States, 13 Cl.Ct. 309 (1987), granting in part and denying in part cross-motions for summary judgment. We affirm in part, vacate in part, and remand.
I. Proceedings in the Claims Court
The facts underlying the present federal tax case are set forth in the opinion of the Claims Court, id. at 310, which enables us to omit a background statement here. The court extended appropriate…
2Cases cited26 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Morton v. MancariSupreme Court of the United States · 1974
- Red Lion Broadcasting Co. v. Federal Communications CommissionSupreme Court of the United States · 1969
- Watt v. AlaskaSupreme Court of the United States · 1981
- National Railroad Passenger Corporation v. National Assn. of Railroad PassengersSupreme Court of the United States · 1974
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3Cited by40 opinions
- Ntp, Inc. v. Research in Motion, Ltd.Court of Appeals for the Federal Circuit · 2005
- Inter-Coastal Xpress, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2002
- Emery Worldwide Airlines, Inc. v. United StatesUnited States Court of Federal Claims · 2001
- Northrop Grumman Corp. v. United StatesUnited States Court of Federal Claims · 2000
- United States Ex Rel. Stinson, Lyons, Gerlin & Bustamante, P.A. v. Blue Cross Blue Shield of Georgia, Inc.District Court, S.D. Georgia · 1990
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