Legal Opinion

Stelco Holding Co. v. United States

United States Court of Federal Claims

Decided September 9, 1999No. Nos. 95-81T, 97-168TPublishedCited by 16 opinions

1Opinion of the Court

OPINION ON MOTION FOR RELIEF FROM JUDGMENT

REGINALD W. GIBSON, Senior Judge.

INTRODUCTION

By an opinion and order filed September 29, 1998, this court entered judgment pursuant to RCFC 54(b) dismissing the complaint in case No. 97-168T with prejudice insofar as it relates, inter alia, to the corporation income tax refund claim of Stelco Holding Company and its consolidated subsidiaries (hereinafter Stelco or plaintiff) for the taxable year 1988. The basis for dismissal was lack of subject matter jurisdiction, on the ground that Stelco had failed to establish that it had filed a timely…

2Cases cited42 opinions

  1. Link v. Wabash RailroadSupreme Court of the United States · 1962
  2. Steel Co. v. Citizens for a Better EnvironmentSupreme Court of the United States · 1998
  3. Mullane v. Central Hanover Bank & Trust Co.Supreme Court of the United States · 1950
  4. Pioneer Investment Services Co. v. Brunswick Associates Ltd. PartnershipSupreme Court of the United States · 1993
  5. Karen S. Reynolds v. Army and Air Force Exchange ServiceCourt of Appeals for the Federal Circuit · 1988

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3Cited by16 opinions

  1. Curtis v. United StatesUnited States Court of Federal Claims · 2004
  2. Wagstaff v. United StatesUnited States Court of Federal Claims · 2014
  3. Strategic Housing Finance Corp. v. United StatesUnited States Court of Federal Claims · 2009
  4. Gary v. United StatesUnited States Court of Federal Claims · 2005
  5. Alli v. United StatesUnited States Court of Federal Claims · 2009

11 more not listed; retrieve them via the Exa API.

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