Legal Opinion
Sara Lee Corp. & Subsidiaries v. United States
United States Court of Federal Claims
Decided September 16, 1993No. 91-1720TPublishedCited by 37 opinions
1Opinion of the Court
OPINION
NETTESHEIM, Judge.
This case is before the court on plaintiff’s motion for partial summary judgment pursuant to RCFC 56 with respect to Count I of plaintiff’s First Amended Complaint. The issue presented is whether, in a tax refund suit, a Revenue Agent’s Report (an “RAR”) reflecting an overpayment on taxpayer’s behalf creates a presumption, which, if not rebutted, satisfies the taxpayer’s burden of going forward and thereby entitles the taxpayer to the claimed refund as a matter of law.
FACTS
The following facts are undisputed, unless otherwise indicated. In March 1988 Sara Lee…
2Cases cited28 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- United States v. JanisSupreme Court of the United States · 1976
- Helvering v. TaylorSupreme Court of the United States · 1935
- Lewis v. ReynoldsSupreme Court of the United States · 1932
- Michael L. Rockwell, and Regina Rockwell v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1975
23 more not listed; retrieve them via the Exa API.
3Cited by37 opinions
- Diamond v. United StatesUnited States Court of Federal Claims · 2014
- Cook v. United StatesUnited States Court of Federal Claims · 2000
- International Paper Co. v. United StatesUnited States Court of Federal Claims · 1996
- Gluck v. United StatesUnited States Court of Federal Claims · 2008
- American Airlines, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2008
32 more not listed; retrieve them via the Exa API.