Cooking with Steam

November 18, 2016

In 2013 Nippon Paper Industries USA Co., Ltd. constructed a biomass facility that generates superheated steam, which can produce 20 megawatts of electricity for sale.  Section 1603 of the American Recovery and Reinvestment Act provides for a cash grant for qualified investments in renewable energy properties. When the Treasury Department, which administers the grant program, failed to give Nippon the full grant award Nippon believed it was entitled to under the Section 1603 program, Nippon sued the United States in the U.S. Court of Federal Claims to recover the amount it believed it was owed, or $5,863,726.

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Never on Sundays

November 8, 2016

Alan Gross is employed as a part-time field representative for the U.S. Census Bureau, conducting telephone interviews. Gross’s position allows him to set his own hours based on his assigned workload and the availability of survey respondents. Although Sunday interviewing is sometimes expected for all field representatives, part-time employees, such as Gross, never received premium pay for the work they performed on Sundays. When Gross became aware of a change in Census Bureau policy, based on a Federal Circuit decision that part-time employees are entitled to Sunday premium pay, he petitioned the Census Bureau Regional Office for back pay, but the Census Bureau never ruled on Gross’s claim.

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As time goes by

November 4, 2016

In 1984, Robert J. Isler and Susan L. Isler, who were partners in Oasis Date Associates, a California limited partnership, filed their federal income tax return reporting investment deductions related to their limited partnership.  Following the IRS’s review of their partnership return, in 1997, the Islers entered into a partner-specific Settlement Agreement, which disallowed various deductions on their 1984 partnership return. This resulted in adjustments to the Isler’s 1984 tax liability. IRS therefore assessed the Islers $4,990 in federal income taxes plus $11,682 in interest.  The Islers filed claims with the IRS to recover the $4,990 in taxes and $11,682 in interest, which the IRS denied.

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Dismissal But No Prejudice

October 28, 2016

In August 2016, pro se plaintiff Lewis R. Morgan filed a motion under Rule 7 seeking to transfer his case from state circuit court to the Court of Federal Claims. The Court treated the motion as a complaint, in which Morgan asserted an action in equity as well as several breaches of contract for deprivation of the use of his truck and trailer. Morgan stated the breaches stemmed from his alleged insurance carrier Harford Casualty Insurance Group’s failure to pay replacement costs for the vehicle he had totaled, and from Linn County Federal Credit Union for unspecified contracts.

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A Taxing Situation

October 27, 2016

In 2004, Congress passed the American Jobs Creation Act (“AJCA”) which repealed the extraterritorial tax exemption for domestic companies. The Act included a two-year phase out of the tax exemption. In 2006 DreamWorks Animation SKG, Inc. (“DreamWorks”) entered into a ten-year international licensing agreement to distribute its animated feature films in markets outside the U.S.

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First Things First

October 25, 2016

In December 2015, James D. Sullivan filed a pro se complaint in the U.S. Court of Federal Claims, alleging that the IRS wrongly assessed his 2006 income taxes, and unlawfully seized a payment ($45,000) from him under a federal tax lien to satisfy his 2006 tax liability.  In his lawsuit, Sullivan sought to recover the $45,000 and to bar the IRS from collecting his 2006 taxes.

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