Legal Opinion
Barrett v. United States
Court of Appeals for the Tenth Circuit
Decided April 6, 2009No. 08-6017PublishedCited by 3 opinions
1Opinion of the Court
BRISCOE, Circuit Judge.
John A. Barrett, Jr. 1 (“Barrett”) filed suit under 28 U.S.C. § 1346(a) against the United States seeking refund of the federal income taxes, penalties, and interest paid by him pursuant to an Internal Revenue Service (“IRS”) assessment for the tax year ending December 31, 2001. Barrett timely appeals the district court’s grant of summary judgment in favor of the United States. We have jurisdiction pursuant to 28 U.S.C. § 1291 and affirm the district court’s ruling that the salary paid to Barrett as chairman of the Citizen Potawatomi Tribe (the “Tribe”) 2 was not exempt…
2Cases cited18 opinions
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Neely v. CommissionerUnited States Tax Court · 1985
- Shero v. City of Grove, Okl.Court of Appeals for the Tenth Circuit · 2007
- Mescalero Apache Tribe v. JonesSupreme Court of the United States · 1973
- Oklahoma Tax Comm'n v. Citizen Band of Potawatomi Tribe of Okla.Supreme Court of the United States · 1991
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3Cited by3 opinions
- Stobie Creek Investments LLC v. United StatesCourt of Appeals for the Federal Circuit · 2010
- Haggar v. United StatesDistrict Court, D. South Dakota · 2011
- Stobie Creek Investments LLC v. United StatesCourt of Appeals for the Federal Circuit · 2010