Legal Opinion
Deluxe Check Printers, Inc. v. United States
United States Court of Claims
Decided April 28, 1988No. 316-83TPublishedCited by 8 opinions
1Opinion of the Court
OPINION
REGINALD W. GIBSON, Judge:
Introduction
On May 17, 1983, Deluxe Check Printers, Inc. (hereinafter Deluxe Check or plaintiff) filed a complaint in this court claiming a refund of paid self-assessed excise taxes in the aggregate amount of $207,504.64 for calendar years 1976, 1977, and 1978. The complaint also seeks a refund of $3,831.37 in interest assessed against the excise tax due and paid for calendar year 1976. The interest assessment was paid by plaintiff in 1981 by means of a set-off against other monies then being refunded to plaintiff. Defendant, the United States, subsequently…
2Cases cited15 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Richards v. United StatesSupreme Court of the United States · 1962
- Reiter v. Sonotone Corp.Supreme Court of the United States · 1979
- Reiter v. Sonotone Corp.Supreme Court of the United States · 1979
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
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3Cited by8 opinions
- Deluxe Corporation v. The United States, Defendant/cross-AppellantCourt of Appeals for the Federal Circuit · 1989
- Deluxe Check Printers, Inc. v. United StatesUnited States Court of Claims · 1988
- Alli v. United StatesUnited States Court of Federal Claims · 2009
- Texasgulf, Inc. v. United StatesUnited States Court of Claims · 1989
- De Brousse v. United StatesUnited States Court of Federal Claims · 1993
3 more not listed; retrieve them via the Exa API.