Legal Opinion

Honeywell, Inc. v. United States

Court of Appeals for the Eighth Circuit

Decided August 21, 1992No. 91-3455PublishedCited by 9 opinions

1Opinion of the Court

ROY, Senior District Judge.

The plaintiff/appellant in this action, Honeywell, Inc. (“Honeywell”), sought to amend its 1979 income tax return in March of 1987 by claiming additional tax credits under the Work Incentive Training (“WIN”) program. The Internal Revenue Service denied the claim, resulting in Honeywell bringing suit in the District Court for the District of Minnesota. Following the submission of cross-motions for summary judgment, the district court 1 entered summary for the United States. For the reasons set out below, the order and judgment of the district court will be affirmed.

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2Cases cited8 opinions

  1. Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
  2. AgriStor Leasing v. FarrowCourt of Appeals for the Eighth Circuit · 1987
  3. United States v. DarusmontSupreme Court of the United States · 1981
  4. Ivan Spencer v. Kroger CompanyCourt of Appeals for the Eighth Circuit · 1991
  5. Sue Fein, Personal Representative of the Estate of Richard Fein v. United StatesCourt of Appeals for the Eighth Circuit · 1984

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

3Cited by9 opinions

  1. Petroskey v. Lommen, Nelson, Cole & Stageberg, P.A.District Court, D. Minnesota · 1994
  2. Callanan v. RunyunDistrict Court, D. Minnesota · 1994
  3. Manor Care, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2011
  4. Adair v. Broadlawns Medical CenterDistrict Court, S.D. Iowa · 1999
  5. First State Bank of Floodwood v. JubieDistrict Court, D. Minnesota · 1993

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

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