Legal Opinion
Marsh & McLennan Companies, Inc. And Subsidiaries v. United States
Court of Appeals for the Federal Circuit
Decided September 6, 2002No. 02-5002PublishedCited by 23 opinions
1Opinion of the Court
DYK, Circuit Judge.
Marsh & McLennan Companies, Inc. (“Marsh”) appeals the decision of the United States Court of Federal Claims granting summary judgment for the United States. The court held that Marsh is not entitled to interest on overpayments of federal income tax for 1985 and 1986 (which were applied to satisfy tax liabilities for 1987 and 1988) for the period after the due date of its 1987 and 1988 tax returns. Marsh & McLennan Cos. v. United States, 50 Fed. Cl. 140 (2001). Because the language of the pertinent statute, as authoritatively interpreted by a Treasury regulation, plainly…
2Cases cited19 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- United States v. Mead Corp.Supreme Court of the United States · 2001
- Cheek v. United StatesSupreme Court of the United States · 1991
- Impresa Construzioni Geom. Domenico Garufi v. United StatesCourt of Appeals for the Federal Circuit · 2001
- Commissioner v. National Alfalfa Dehydrating & Milling Co.Supreme Court of the United States · 1974
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3Cited by23 opinions
- Computervision Corp. v. United StatesCourt of Appeals for the Federal Circuit · 2006
- Florida Power & Light Company v. United StatesCourt of Appeals for the Federal Circuit · 2004
- Ford Motor Company v. United StatesCourt of Appeals for the Sixth Circuit · 2014
- General Electric Co. v. United StatesUnited States Court of Federal Claims · 2003
- Fleetboston Financial Corporation v. United StatesCourt of Appeals for the Federal Circuit · 2007
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