Legal Opinion
General Mills, Inc. and Subsidiaries v. United States
United States Court of Federal Claims
Decided October 15, 2015No. 14-89TPublishedCited by 2 opinions
1Opinion of the Court
Motion to Dismiss; Rule 12(b)(1); Jurisdiction; Statute of Limitations; 26 U.S.C. § 6230(c); TEFRA; Large Corporate Underpayment Interest; Computational Adjustment
OPINION and ORDER
CAMPBELL-SMITH, Chief Judge.
This case involves a dispute between General Mills, Inc. and its subsidiaries (GMI, plaintiff, or the corporation) and the Internal Revenue Service (IRS, government, or defendant). Compl. ¶ 1, ECF No. 1, filed Jan. 30, 2014. Plaintiff is the parent corporation of a number of the partners of General Mills Cereals, LLC (the partnership). Id. Plaintiff alleges that after certain…
2Cases cited37 opinions
- Brown v. General Services AdministrationSupreme Court of the United States · 1976
- Karen S. Reynolds v. Army and Air Force Exchange ServiceCourt of Appeals for the Federal Circuit · 1988
- Block v. North Dakota Ex Rel. Board of University & School LandsSupreme Court of the United States · 1983
- Trusted Integration, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2011
- Gene A. Folden, Coastal Communications Associates, and Judith A. Longshore v. United StatesCourt of Appeals for the Federal Circuit · 2004
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3Cited by2 opinions
- General Mills, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2020
- Hernandez v. United StatesUnited States Court of Federal Claims · 2020