Legal Opinion
AT & T Corp. & Subsidiaries v. United States
United States Court of Federal Claims
Decided December 1, 2004No. 01-280TPublishedCited by 1 opinion
1Opinion of the Court
OPINION
REGINALD W. GIBSON, Senior Judge.
I. INTRODUCTION
Before us is plaintiffs October 28, 2004 Motion for Reconsideration, filed pursuant to RCFC 59. Said motion arises from our October 18, 2004 opinion denying plaintiffs motion for summary judgment and granting defendant’s cross-motion for summary judgment. See AT & T Corp. & Subsidiaries v. United States, 62 Fed.Cl. 490 (2004). The action underlying the instant motion required us to determine the applicable end date for the calculation of interest due to the taxpayer on a 1978 overpayment of tax that was credited to offset a 1981 tax…
2Cases cited12 opinions
- Yuba Natural Resources, Inc. v. The United States, Defendant/cross-AppellantCourt of Appeals for the Federal Circuit · 1990
- Fru-Con Construction Corp. v. United StatesUnited States Court of Federal Claims · 1999
- Bally Export Corporation, a Delaware Corporation v. Balicar, Ltd., a Foreign Corporation, and Juliano Internacional S.A., a Foreign CorporationCourt of Appeals for the Seventh Circuit · 1986
- Vons Companies, Inc. v. United StatesUnited States Court of Federal Claims · 2001
- Henry C. Minchin v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1964
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3Cited by1 opinion
- Huntleigh USA Corp. v. United StatesUnited States Court of Federal Claims · 2005