Legal Opinion
The Western Company of North America v. United States
Court of Appeals for the Federal Circuit
Decided March 24, 2003No. 02-5128PublishedCited by 37 opinions
1Opinion of the Court
RADER, Circuit Judge.
The United States Court of Federal Claims held that the “one-claim rule” in 26 U.S.C. §§ 6427 and 34 barred Western Company of North America’s (Western) first claim for tax credits. The trial court also dismissed Western’s second claim for refund of a wrongfully imposed tax penalty because Western failed to file a formal administrative claim. Western Co. of N. Am. v. United States, 52 Fed. Cl. 51 (2002). Because the “one-claim rule” of § 6427(f) applies to tax credits under § 34, but does not preclude the timely filing of amendments to perfect an otherwise proper and…
2Cases cited18 opinions
- Consumer Product Safety Commission v. GTE Sylvania, Inc.Supreme Court of the United States · 1980
- Zellerbach Paper Co. v. HelveringSupreme Court of the United States · 1934
- First Hartford Corp. Pension Plan & Trust v. United StatesCourt of Appeals for the Federal Circuit · 1999
- Hillsboro National Bank v. CommissionerSupreme Court of the United States · 1983
- Union Pacific Railroad Company v. The United StatesUnited States Court of Claims · 1968
13 more not listed; retrieve them via the Exa API.
3Cited by37 opinions
- Gene A. Folden, Coastal Communications Associates, and Judith A. Longshore v. United StatesCourt of Appeals for the Federal Circuit · 2004
- Samish Indian Nation v. United StatesCourt of Appeals for the Federal Circuit · 2005
- Computervision Corp. v. United StatesCourt of Appeals for the Federal Circuit · 2006
- Adair v. United StatesCourt of Appeals for the Federal Circuit · 2007
- San Carlos Apache Tribe v. United StatesCourt of Appeals for the Federal Circuit · 2011
32 more not listed; retrieve them via the Exa API.