Legal Opinion
Devine v. United States
United States Court of Federal Claims
Decided January 21, 2021No. 18-871Published
1Opinion of the Court
In the United States Court of Federal Claims No. 18-871 Filed: January 21, 2021 FOR PUBLICATION TIMOTHY C. DEVINE, Keywords: RCFC 12(b)(1), 26 U.S.C. § 6511(d), 26 U.S.C. § Plaintiff, 166,
26 C.F.R. § 1.166-1(c), Tax Refund Claim, Business v. Bad Debt Deduction, Net UNITED STATES, Operating Loss, American Recovery and Reinvestment Defendant. Act of 2009 Michael James Maloney, Felicello Law P.C., New York, NY, for the plaintiff. Miranda Bureau, Tax Division, U.S. Department of Justice, Washington, D.C., with whom was David Pincus, Tax Division, U.S. Department of Justice, Washington, D.C., for…
2Cases cited48 opinions
- Steel Co. v. Citizens for a Better EnvironmentSupreme Court of the United States · 1998
- Karen S. Reynolds v. Army and Air Force Exchange ServiceCourt of Appeals for the Federal Circuit · 1988
- Ex Parte McCardleSupreme Court of the United States · 1869
- United States v. DalmSupreme Court of the United States · 1990
- Pacific Gas & Electric Co. v. G. W. Thomas Drayage & Rigging Co.California Supreme Court · 1968
43 more not listed; retrieve them via the Exa API.