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Legal Opinion

Estate of Paul Bruyea v. United States

Court of Appeals for the Federal Circuit

Decided August 31, 2026No. 25-1563Published

1Opinion of the Court

Case: 25-1563 Document: 58 Page: 1 Filed: 08/31/2026 United States Court of Appeals for the Federal Circuit ______________________ ESTATE OF PAUL BRUYEA, Plaintiff-Appellee v. UNITED STATES, Defendant-Appellant ______________________ 2025-1563 ______________________ Appeal from the United States Court of Federal Claims in No. 1:23-cv-00766-MHS, Chief Judge Matthew H. Sol- omson. ______________________ Decided: August 31, 2026 ______________________ STUART E. HORWICH, Horwich Law LLP, London, United Kingdom, argued for plaintiff-appellee. Also repre- sented by MAX REED, Polaris Tax Counsel,…

2Cases cited18 opinions

  1. New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
  2. BFP v. Resolution Trust CorporationSupreme Court of the United States · 1994
  3. Chickasaw Nation v. United StatesSupreme Court of the United States · 2001
  4. BG Group, PLC v. Republic of ArgentinaSupreme Court of the United States · 2014
  5. United States v. StuartSupreme Court of the United States · 1989

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