Amtel, Inc., Plaintiff-appellant, v. the United States, Defendant-appellee, 59 F.3d 181 (Fed. Cir. 1995)

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US Court of Appeals for the Federal Circuit - 59 F.3d 181 (Fed. Cir. 1995) June 19, 1995

Before NEWMAN, MICHEL, and LOURIE, Circuit Judges.

LOURIE, Circuit Judge.


Amtel, Inc. appeals from a decision of the United States Court of Federal Claims denying Amtel's claim for a tax refund. Amtel, Inc. v. United States, 31 Fed. Cl. 598 (1994). The court held on summary judgment that Amtel was not entitled to carry back product liability loss from a consolidated return year to a separate return year pursuant to 26 U.S.C. § 172 when Amtel had no net operating loss for the consolidated return year. Id. at 599.

This court reviews a grant of summary judgment by the Court of Federal Claims de novo. Cohen v. United States, 995 F.2d 205, 207 (Fed. Cir. 1993). We conclude that the Court of Federal Claims correctly interpreted and applied the relevant law and properly granted summary judgment in favor of the United States. We therefore affirm on the basis of the opinion of the Court of Federal Claims.