Legal Opinion
Federal National Mortgage Ass'n v. United States
United States Court of Federal Claims
Decided April 2, 2003No. 00-369TPublishedCited by 9 opinions
1Opinion of the Court
OPINION
WIESE, Judge.
This tax refund suit is before the court after oral argument on cross-motions for partial summary judgment. At issue is whether the taxpayer is entitled to application of a zero net interest rate to overlapping periods of mutual indebtedness between the taxpayer and the government in connection with tax years 1974, 1975, 1983, and 1986. For the reasons set forth below, plaintiff’s motion for partial summary judgment is granted and defendant’s cross-motion is denied.
FACTS
Plaintiff, Federal National Mortgage Association (“Fannie Mae”), provides liquidity for mortgage…
2Cases cited49 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Skidmore v. Swift & Co.Supreme Court of the United States · 1944
- United States v. Mead Corp.Supreme Court of the United States · 2001
- Bailey v. United StatesSupreme Court of the United States · 1995
- Auer v. RobbinsSupreme Court of the United States · 1997
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3Cited by9 opinions
- Federal National Mortgage Association v. United StatesCourt of Appeals for the Federal Circuit · 2004
- Exxon Mobil Corp. & Affiliated Cos. v. CommissionerCourt of Appeals for the Second Circuit · 2012
- Federal National Mortgage Association v. United StatesCourt of Appeals for the Federal Circuit · 2006
- General Electric Co. v. United StatesUnited States Court of Federal Claims · 2003
- Pennzoil-quaker State Co. & Subsidiaries v. United StatesUnited States Court of Federal Claims · 2004
4 more not listed; retrieve them via the Exa API.