Legal Opinion
United States v. Fort
Court of Appeals for the Eleventh Circuit
Decided April 19, 2011No. 10-13053PublishedCited by 7 opinions
1Opinion of the Court
ALBRITTON, District Judge:
This case presents an appeal by Danny C. Fort (“Fort”) 1 of a grant of summary judgment in favor of the United States. The government brought this action against Fort to recover a tax refund of over $300,000 that it contends was erroneously refunded. For the reasons set forth below, we affirm the district court’s entry of summary judgment in favor of the government.
I. BACKGROUND
A. Ernst & Young Sells its Consulting Business to Cap Gemini
In early 2000, Ernst & Young (“E&Y”) prepared to spin off and sell its information-technology consulting business to Cap Gemini,…
2Cases cited9 opinions
- Larry Bonner v. City of Prichard, AlabamaCourt of Appeals for the Eleventh Circuit · 1981
- Galvez v. BruceCourt of Appeals for the Eleventh Circuit · 2008
- Merrill N. Bradley and John R. Murray v. United StatesCourt of Appeals for the Eleventh Circuit · 1984
- Rupe Investment Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1959
- Bonham v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1937
4 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Peco Foods, Inc. & Subsidiaries v. Comm'rUnited States Tax Court · 2012
- Hartman v. United StatesCourt of Appeals for the Federal Circuit · 2012
- Hartman v. United StatesUnited States Court of Federal Claims · 2011
- McGaugh v. CommissionerCourt of Appeals for the Seventh Circuit · 2017
- Deandre Russell v. Redstone Federal Credit UnionCourt of Appeals for the Eleventh Circuit · 2017
2 more not listed; retrieve them via the Exa API.