United States Federal Circuit

The "one-claim rule" of 26 U.S.C. section 6427(i) applies to tax credits under section 34, but does not preclude the timely filing of amendments to perfect an otherwise proper and timely claim for tax credits.

Appellate Information

• Decided 03/24/2003
• Published 03/24/2003

Judges

• RADER, Circuit Judge., Before MICHEL, RADER, and PROST, Circuit Judges.

Court

• United States Federal Circuit

Counsel

• For Appellant:
  
• Daniel L. Penner, of Ft. Worth, Texas, argued for plaintiff-appellant.


• For Appellees:
  
• Charles Bricken, Attorney, Tax Division, Department of Justice, of Washington, DC, argued for defendant-appellee.   With him on the brief were Eileen J. O'Connor, Assistant Attorney General;  and Richard Farber, Attorney.