Legal Opinion
Cohen v. United States
Court of Appeals for the D.C. Circuit
Decided July 1, 2011No. 08-5088, 08-5093, 08-5174PublishedCited by 88 opinions
1Opinion of the Court
Opinion for the Court filed by Circuit Judge BROWN.
Dissenting opinion filed by Circuit Judge KAVANAUGH, with whom Chief Judge SENTELLE and Circuit Judge HENDERSON join.
BROWN, Circuit Judge:
After illegally collecting a three percent excise tax, the Internal Revenue Service (“IRS” or “the Service”) created a refund procedure for taxpayers to recoup their money. That procedure, Appellants argue, is unlawful. We have no occasion to visit the merits of Appellants’ claims, as we granted rehearing en banc only to determine whether we have the authority to hear the case. We do.
I1
The Internal Revenue…
2Cases cited81 opinions
- Steel Co. v. Citizens for a Better EnvironmentSupreme Court of the United States · 1998
- Abbott Laboratories v. GardnerSupreme Court of the United States · 1967
- Federal Deposit Insurance v. MeyerSupreme Court of the United States · 1994
- Califano v. SandersSupreme Court of the United States · 1977
- Bennett v. SpearSupreme Court of the United States · 1997
76 more not listed; retrieve them via the Exa API.
3Cited by88 opinions
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- State v. Equal Emp't Opportunity Comm'nCourt of Appeals for the Fifth Circuit · 2019
- Gurrola v. United States ex rel. Internal Revenue ServiceCourt of Appeals for the D.C. Circuit · 2014
- Safari Club International v. Sally JewellCourt of Appeals for the D.C. Circuit · 2016
- Welborn v. Internal Revenue ServiceDistrict Court, District of Columbia · 2016
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