Legal Opinion
Robert Polsky v. United States
Court of Appeals for the Third Circuit
Decided December 15, 2016No. 15-2232PublishedCited by 9 opinions
1Opinion of the Court
OPINION OF THE COURT
2Per curiam
Robert and Lisa Polsky, the parents of a permanently disabled daughter, claimed a child tax credit on their 2010 and 2011 income taxes. However, the Internal Revenue Service (IRS) disallowed • the credit because the Polskys’ daughter was too old to qualify for it.
After a few false starts, the Polskys challenged the disallowance of the credit by bringing suit in the United States District Court for the Eastern District of Pennsylvania. They argued that the tax credit’s definition of “qualifying child,” which has an age cap, incorporates by reference a different section of…
3Cases cited14 opinions
- Ashcroft v. IqbalSupreme Court of the United States · 2009
- Bivens v. Six Unknown Named Agents of Federal Bureau of NarcoticsSupreme Court of the United States · 1971
- Maio v. Aetna, Inc.Court of Appeals for the Third Circuit · 2000
- Fymbo v. State Farm Fire & Casualty Co.Court of Appeals for the Tenth Circuit · 2000
- Jesse Brown, Rev., On Behalf Of Himself And All Members Of The Uptown Coalition For Tobacco Control And Health v. Philip Morris Inc.Court of Appeals for the Third Circuit · 2001
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4Cited by9 opinions
- Coleman v. Humana, Inc.District Court, E.D. North Carolina · 2023
- Edward Mierzwa v. Arkadiusz DudekCourt of Appeals for the Third Circuit · 2019
- MARINACCIO v. UNTIED STATES OF AMERICADistrict Court, D. New Jersey · 2022
- McKenzie-El v. Internal Revenue ServiceDistrict Court, D. Maryland · 2020
- Patrick C. Shaltry v. Donna Collins, et al.District Court, E.D. Michigan · 2026
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