Legal Opinion
Jewell v. United States
Court of Appeals for the Eighth Circuit
Decided December 10, 2008No. 08-1175Published
1Opinion of the Court
548 F.3d 1168 (2008)
Barry J. JEWELL, Plaintiff-Appellee,
v.
UNITED STATES of America, Defendant-Appellant.
No. 08-1175.
United States Court of Appeals, Eighth Circuit.
Submitted: September 26, 2008.
Filed: December 10, 2008.
Carol Barthel, DOJ, argued, Kenneth Greene, on the brief, Washington, DC, for appellant.
Before RILEY, BRIGHT, and MELLOY, Circuit Judges.
BRIGHT, Circuit Judge.
This appeal stems from a civil action brought by appellee Barry J. Jewell against appellant the United States ("the IRS") seeking a refund of his pro rata share of a tax sanction paid in conjunction with a closing…
Also in this document: Dissent.
2Cases cited14 opinions
- Lujan v. Defenders of WildlifeSupreme Court of the United States · 1992
- Powers v. OhioSupreme Court of the United States · 1991
- Franchise Tax Bd. of Cal. v. Alcan Aluminium Ltd.Supreme Court of the United States · 1990
- Roger Potthoff, an Individual v. William Morin, in His Individual Capacity Port Authority of the City of St. Paul, a Public CorporationCourt of Appeals for the Eighth Circuit · 2001
- James A. Murray v. United StatesCourt of Appeals for the Eighth Circuit · 1982
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