Legal Opinion
Browning Ferris Industries, Inc. & Subsidiaries v. United States
United States Court of Federal Claims
Decided March 2, 2007No. 05-738TPublishedCited by 2 opinions
1Opinion of the Court
OPINION AND ORDER
WHEELER, Judge.
In this tax refund suit, Plaintiff has moved for voluntary dismissal of its action without prejudice due to the discovery of an alleged jurisdictional defect in its refund claim. Plaintiffs May 5, 2005 tax refund claims for the years 1997 and 1998 were filed in the name of “Browning-Ferris Industries, Inc.” (BFI, Inc.) as agent for a consolidated group of subsidiary companies for which it had been the common parent. Plaintiff maintains that BFI, Inc. was not the proper agent to file such refund claims because BFI, Inc. had been liquidated on December 31, 2004.…
2Cases cited14 opinions
- Arbaugh v. Y & H Corp.Supreme Court of the United States · 2006
- Karen S. Reynolds v. Army and Air Force Exchange ServiceCourt of Appeals for the Federal Circuit · 1988
- Alder Terrace, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 1998
- Fanning, Phillips and Molnar v. Togo D. West, Jr., Secretary of Veterans AffairsCourt of Appeals for the Federal Circuit · 1998
- Coltec Industries, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2006
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3Cited by2 opinions
- Bearingpoint, Inc. v. United StatesUnited States Court of Federal Claims · 2007
- Browning-Ferris Industries, Inc. & Subsidiaries v. United StatesCourt of Appeals for the Federal Circuit · 2008