Legal Opinion

United States v. Kellogg (In Re West Texas Marketing Corp.)

Court of Appeals for the Fifth Circuit

Decided January 31, 1994No. 92-09061PublishedCited by 117 opinions

1Opinion of the Court

GOLDBERG, Circuit Judge:

This case makes plain the proposition that Kellogg does not have a monopoly on flakes. Indeed, it is Kellogg’s opponent, the United States Government acting through the Internal Revenue Service (“IRS”) which has committed two scoops of errors, allowing a case which should have been a snap, to dissolve into a series of crackles and pops. In the serial antics of this case, the government has repeatedly failed to determine the actual tax refund owed to the debtor, West Texas Marketing Corporation, and has sugar frosted the refund, overpaying by a considerable amount.

The…

2Cases cited24 opinions

  1. Bankers Trust Co. v. MallisSupreme Court of the United States · 1978
  2. Kaspar Wire Works, Inc. v. Leco Engineering and MacHine Inc.Court of Appeals for the Fifth Circuit · 1978
  3. Bankers Mortgage Company v. United StatesCourt of Appeals for the Fifth Circuit · 1970
  4. United States v. Bernice H. ShanbaumCourt of Appeals for the Fifth Circuit · 1994
  5. United States v. F. & M. Schaefer Brewing Co.Supreme Court of the United States · 1958

19 more not listed; retrieve them via the Exa API.

3Cited by117 opinions

  1. Sherrod v. American Airlines, Inc.Court of Appeals for the Fifth Circuit · 1998
  2. William ALPERN and Russell D. Miller, on Behalf of Themselves and All Others Similarly Situated, Appellants, v. UTILICORP UNITED, INC., AppelleeCourt of Appeals for the Eighth Circuit · 1996
  3. Rutherford v. Harris County TexasCourt of Appeals for the Fifth Circuit · 1999
  4. Jeannene Meinecke v. H & R Block of Houston, a General Partnership, and Administaff, Inc.Court of Appeals for the Fifth Circuit · 1995
  5. John Garamendi v. Jean-Francois HenninCourt of Appeals for the Ninth Circuit · 2012

112 more not listed; retrieve them via the Exa API.

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