United States Federal Circuit

In a dispute involving an alleged overpayment of taxes for a particular tax period and the extent to which domestic corporations can claim tax credits for foreign taxes they have paid, summary judgment for plaintiff is affirmed where, based on the text of the relevant regulations and Luxembourg laws, a Luxembourg company was the party liable for the tax at issue, and consequently the Court of Federal Claims correctly held that the government was obligated to pay the refund.

Appellate Information

• Decided 02/23/2007
• Published 02/23/2007

Judges

• DYK, Circuit Judge., Before LINN, DYK, and MOORE, Circuit Judges.

Court

• United States Federal Circuit

Counsel

• For Appellees:
  
• A. Duane Webber, Baker & McKenzie LLP, of Washington, DC, argued for plaintiff-appellee.   With him on the brief was George M. Clarke III., Joan I. Oppenheimer, Attorney, Tax Division, United States Department of Justice, of Washington, DC, argued for defendant-appellant.   With her on the brief were Eileen J. O'Connor, Assistant Attorney General;  Richard T. Morrison, Deputy Assistant Attorney General;  and Gilbert S. Rothenberg and Frank P. Cihlar, Attorneys.