Legal Opinion
Dana Corporation v. United States, Defendant-Cross
Court of Appeals for the Federal Circuit
Decided April 7, 1999No. 98-5031, 98-5056PublishedCited by 63 opinions
1Opinion of the Court
MICHEL, Circuit Judge.
Plaintiff-Appellant Dana Corporation (“Dana”) appeals from the grant of partial summary judgment to the government by the United States Court of Federal Claims in Dana Corp. v. United States, 38 Fed. Cl. 356 (1997), upholding as within the Internal Revenue Service’s (“IRS’s”) discretion its requirement that Dana’s subsidiary recalculate its income taxes for certain years using the accrual, rather than the cash, method of accounting. The government cross-appeals from the trial court’s granting in part of Dana’s motion for summary judgment, upholding the deductibility, as…
2Cases cited6 opinions
- United States v. GilmoreSupreme Court of the United States · 1963
- Thor Power Tool Co. v. CommissionerSupreme Court of the United States · 1979
- Robert Conroy v. Reebok International, Ltd.Court of Appeals for the Federal Circuit · 1994
- Rca Corporation v. United StatesCourt of Appeals for the Second Circuit · 1981
- In Re Renfrew Center of Florida Inc.United States Bankruptcy Court, E.D. Pennsylvania · 1996
1 more not listed; retrieve them via the Exa API.
3Cited by63 opinions
- T & M Distributors, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 1999
- American Express Company and Affiliated Subsidiaries v. United StatesCourt of Appeals for the Federal Circuit · 2001
- Night Vision Corp. v. United StatesUnited States Court of Federal Claims · 2005
- Charles Reynolds and Beatrice Reynolds v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 2002
- Oenga v. United StatesUnited States Court of Federal Claims · 2010
58 more not listed; retrieve them via the Exa API.