Legal Opinion
National Association of Postal Supervisors v. The United States
Court of Appeals for the Federal Circuit
Decided September 11, 1991No. 90-5160PublishedCited by 7 opinions
1Opinion of the Court
JACK R. MILLER, Senior Circuit Judge.
The National Association of Postal Supervisors (NAPS) appeals a Claims Court judgment that it was not entitled to a refund of income taxes and interest paid the Internal Revenue Service (IRS) for the years 1983 and 1984.
Familiarity with the Claims Court’s opinion is presumed. National Ass’n of Postal Supervisors v. United States, 21 Cl.Ct. 310 (1990). However, we are not persuaded that NAPS has shown that the Claims Court’s findings of fact are erroneous, much less clearly erroneous, or that its conclusions of law are not sufficiently supported by the…
2Cases cited5 opinions
- David W. Heisig v. The United StatesCourt of Appeals for the Federal Circuit · 1983
- United States v. American Bar EndowmentSupreme Court of the United States · 1986
- Carolinas Farm & Power Equipment Dealers Association, Inc. v. United StatesCourt of Appeals for the Fourth Circuit · 1983
- American Postal Workers Union, Afl-Cio v. United StatesCourt of Appeals for the D.C. Circuit · 1991
- National Ass'n of Postal Supervisors v. United StatesUnited States Court of Claims · 1990
3Cited by7 opinions
- National League of Postmasters of the United States v. Commissioner of the Internal Revenue Service, American Farm Bureau Federation, Amicus CuriaeCourt of Appeals for the Fourth Circuit · 1996
- Empire Blue Cross & Blue Shield v. Consolidated Welfare FundDistrict Court, E.D. New York · 1993
- National Ass'n of Life Underwriters v. CommissionerUnited States Tax Court · 1992
- Texas Farm Bureau v. United StatesDistrict Court, W.D. Texas · 1993
- Bellco Credit Union v. United StatesDistrict Court, D. Colorado · 2009
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