Legal Opinion
McGann v. United States
United States Court of Federal Claims
Decided May 17, 2007No. 05-1189TPublishedCited by 16 opinions
1Opinion of the Court
OPINION AND ORDER
LETTOW, Judge.
This tax case addresses implementation of a provision of the Internal Revenue Code that was repealed over seventeen years ago. Although the refund claimed in the case amounts only to $18,309.66, see Compl. at 6, both the legal and factual underpinnings of this dispute are peculiar and fraught with difficulty. First, the key statutes and implementing regulations were and are written, using terms that are contraindicative of the way they have been apparently applied in this instance. Second, a conflict in the decisions of the courts of appeals exists as to the…
2Cases cited57 opinions
- McNutt v. General Motors Acceptance Corp.Supreme Court of the United States · 1936
- Karen S. Reynolds v. Army and Air Force Exchange ServiceCourt of Appeals for the Federal Circuit · 1988
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Eastport Steamship Corporation v. The United StatesUnited States Court of Claims · 1967
- United States v. DalmSupreme Court of the United States · 1990
52 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Duffie v. United StatesCourt of Appeals for the Fifth Circuit · 2010
- Prati v. United StatesUnited States Court of Federal Claims · 2008
- Gingerich v. United StatesUnited States Court of Federal Claims · 2007
- McCann v. United StatesUnited States Court of Federal Claims · 2012
- John Irvine v. United StatesCourt of Appeals for the Fifth Circuit · 2013
11 more not listed; retrieve them via the Exa API.