Legal Opinion

Bmw (Us) Holding Corporation and Subsidiaries v. United States

United States Court of Federal Claims

Decided August 5, 2026No. 25-1984Published

1Opinion of the Court

In the United States Court of Federal Claims No. 25-1984T Filed: August 5, 2026 FOR PUBLICATION BMW (US) HOLDING CORPORATION AND SUBSIDIARIES, Plaintiff, v. UNITED STATES, Defendant. MEMORANDUM OPINION Juan F. Vasquez, Jr., Brandon Bigelow, Peter A. Lowy, and Tania Albuja, Nelson Mullins Riley & Scarborough LLP, for the plaintiff. Alex Schulman, U.S. Department of Justice, Washington, DC, for the defendant. MEMORANDUM OPINION HERTLING, Judge The plaintiff, BMW (US) Holding Corporation and Subsidiaries (“BMW US”), sues the defendant, acting through the Internal Revenue Service (“IRS”), for a…

2Cases cited28 opinions

  1. Karen S. Reynolds v. Army and Air Force Exchange ServiceCourt of Appeals for the Federal Circuit · 1988
  2. United States v. DalmSupreme Court of the United States · 1990
  3. United States v. White Mountain Apache TribeSupreme Court of the United States · 2003
  4. Badaracco v. CommissionerSupreme Court of the United States · 1984
  5. Trusted Integration, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2011

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