Legal Opinion
Alternative Carbon Resources, LLC v. United States
United States Court of Federal Claims
Decided March 22, 2018No. 15-155Published
1Opinion of the Court
In the United States Court of Federal Claims No. 15-155T (Filed: March 22, 2018) ************************************* ALTERNATIVE CARBON RESOURCES, * LLC, * Cross-Motions for Summary Judgment; * RCFC 56; I.R.C. §§ 6426, 6427, 6675; Plaintiff, * Alternative Fuel Mixture Credit; * Alternative Fuel; Sale; Use as a Fuel; v. * Substance-Over-Form Doctrine; Economic * Substance Doctrine; Excessive Claim THE UNITED STATES, * Penalty * Defendant. * ************************************* William Sidney Smith, Des Moines, IA, for plaintiff. Miranda Bureau, United States Department of Justice,…
2Cases cited29 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
- United States v. BoyleSupreme Court of the United States · 1985
- Frank Lyon Co. v. United StatesSupreme Court of the United States · 1978
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