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BARRICK RESOURCES (USA), INC. v. U.S.

No. 2:03-CV-01006.

464 F.Supp.2d 1143 (2006)

BARRICK RESOURCES (USA), INC., and Subsidiaries, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, D. Utah, Central Division.

October 31, 2006.

Attorney(s) appearing for the Case

Francis M. Wikstrom, Parsons Behle & Latimer, Salt Lake City, UT, Jean A. Pawlow, Dennis P. Bedell, Miller & Chevalier Chartered, Washington, DC, Sharrieff Shah, Siegfried & Jensen, Murray, UT, for Plaintiffs.

Carlie Christensen, Jared C. Bennett, US Attorney's Office, Salt Lake City, UT, Charles M. Duffy, Justin S. Kim, Washington, DC, for Defendant.

MEMORANDUM OPINION AND ORDER

BENSON, District Judge.

Plaintiffs Barrick Resources (USA) Inc. and Subsidiaries (collectively "Barrick") have filed the present action against the United States, seeking a tax refund based on amended tax returns filed in 2002 and 2003. Before the Court is Barrick's Motion for Summary Judgment on all claims and the United States' Motion for Summary Judgment on all claims. The Court issues the following Memorandum Opinion and...

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