In two lawsuits filed in 2002 and 2005, Robert and Carol Mandich claimed that the IRS had improperly disallowed certain carryover credits in their partnership tax returns for 1984, 1990-1995, and had incorrectly disallowed the application of suspended losses for tax years 1993-1995. The Mandiches claim that they are entitled to a refund of tax and interest of $219,685.76, and sued in the U.S. Court of Federal Claims. Both parties moved for summary judgment and after extensive briefing and two oral arguments, the Court issued its ruling in favor of the Mandiches in part and the Government in part.
During World War II, the corporate predecessors of Exxon Mobil Corporation contracted with the United States to produce high-octane aviation gasoline (superfuel) used by military aircraft during combat. In 2009, Exxon sued the United States in the U.S. Court of Federal Claims alleging that the Government had failed to pay or reimburse Exxon for its costs associated with contamination investigation and remediation at a site near Baytown, Texas, in violation of its contracts. A year later, Exxon filed another lawsuit in federal district court in Virginia, under the Comprehensive Environmental Response, Compensation, and Liability Act. That case was transferred to the federal district court for the Southern District of Texas, the Houston Division. The CERCLA litigation in the Texas district court is still pending.