Legal Opinion
Rjr Nabisco, Inc. v. United States
Court of Appeals for the Eleventh Circuit
Decided April 15, 1992No. 91-8248PublishedCited by 41 opinions
1Opinion of the Court
KRAVITCH, Circuit Judge:
Plaintiff RJR Nabisco, Inc. (“Nabisco”) filed an income tax action in the United States District Court for the Northern District of Georgia seeking a refund of interest it had paid under protest to the Internal Revenue Service (“IRS”). Nabisco moved for summary judgment, and the government similarly cross-motioned. The district court denied Nabisco’s motion and entered an order granting summary judgment on behalf of the government. 759 F.Supp. 815. Nabisco appeals.
I. INTRODUCTION
Prior to the 1982 changes in the Internal Revenue Code (“Code”), simple interest was…
2Cases cited23 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Ernst & Ernst v. HochfelderSupreme Court of the United States · 1976
- United States v. TurketteSupreme Court of the United States · 1981
- Consumer Product Safety Commission v. GTE Sylvania, Inc.Supreme Court of the United States · 1980
- Santa Fe Industries, Inc. v. GreenSupreme Court of the United States · 1977
18 more not listed; retrieve them via the Exa API.
3Cited by41 opinions
- Michael Scantland v. Jeffry Knight, Inc.Court of Appeals for the Eleventh Circuit · 2013
- Estate of Gerald L. Wallace, Deceased, Celia A. Wallace, and Celia A. Wallace v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1992
- Vernal Forbus Earl J. Beacham Rudolph Caddell Frank R. Davis Vernie Rhodes, Jr. v. Sears Roebuck & CompanyCourt of Appeals for the Eleventh Circuit · 1994
- Maria Del Consuelo Cevilla v. Alberto R. GonzalesCourt of Appeals for the Seventh Circuit · 2006
- Aimable v. Long & Scott FarmsCourt of Appeals for the Eleventh Circuit · 1994
36 more not listed; retrieve them via the Exa API.