1. Home
  2. Browse Decisions
  3. F.2d
  4. 825 F.2d
  5. 825 F.2d 1568 (1987)
 

GIBRALTAR FINANCIAL CORP. OF CALIFORNIA v. U.S.

Appeal No. 86-1578.

825 F.2d 1568 (1987)

GIBRALTAR FINANCIAL CORPORATION OF CALIFORNIA, etc., Appellee, v. The UNITED STATES, Appellant.

United States Court of Appeals, Federal Circuit.

July 28, 1987.

Attorney(s) appearing for the Case

Gayle Miller, Tax Div., Dept. of Justice, of Washington, D.C., argued for appellant. With her on the brief were Roger M. Olsen, Asst. Atty. Gen., Michael L. Paup and Jonathan S. Cohen, Washington, D.C.

Martin L. Schwartz and Aaron M. Peck, McKenna, Conner & Cuneo, of Los Angeles, Cal., argued for appellee. With them on the brief was Paul H. Lusby, Los Angeles, Cal.

Before MARKEY, Chief Judge, and RICH and NIES, Circuit Judges.

NIES, Circuit Judge.

The United States appeals the judgment of the United States Claims Court, 10 Cl.Ct. 31 (1986), in favor of Gibraltar Financial Corporation of California (GFC or taxpayer) for the amount of $15,119.17. Taxpayer had sought a refund of the tax which it was assessed in 1972 and 1973 on the portion of taxpayer's gain on sales of certain real property ("security property") which Internal Revenue Service determined was delinquent interest on the underlying...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases