Legal Opinion
Dillon, Read & Co. v. United States
United States Court of Claims
Decided August 1, 1988No. 165-85TPublishedCited by 4 opinions
1Opinion of the Court
OPINION
BRUGGINK, Judge.
Pending before the court in this tax refund case are defendant’s motion for summary judgment and plaintiffs cross-motion for summary judgment. Pursuant to RUSCC 56(d)(3), the parties have filed a comprehensive stipulation of all of the material facts upon which they intend to rely. After consideration of the submissions and oral argument, defendant’s motion is granted for the reasons expressed herein.1
FACTUAL BACKGROUND
Plaintiff Dillon, Read & Co., Inc. (“Dillon, Read”) filed its complaint here on March 25, 1985 seeking a total tax refund of $256,883 plus interest for…
2Cases cited27 opinions
- Union Pacific Railroad Company v. The United StatesUnited States Court of Claims · 1968
- The Wisconsin Cheeseman, Inc. v. United StatesCourt of Appeals for the Seventh Circuit · 1968
- Forward Communications Corp. v. United StatesUnited States Court of Claims · 1979
- John E. Leslie and Evelyn G. Leslie v. Commissioner of the Internal RevenueCourt of Appeals for the Second Circuit · 1969
- Illinois Terminal Railroad Company v. The United StatesUnited States Court of Claims · 1967
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3Cited by4 opinions
- Cencast Services, L.P. v. United StatesUnited States Court of Federal Claims · 2010
- Dillon, Read & Co., Inc. v. United StatesCourt of Appeals for the Federal Circuit · 1989
- Dillon, Read & Co. v. United StatesCourt of Appeals for the Federal Circuit · 1989
- Shore v. United StatesUnited States Court of Claims · 1992