Legal Opinion
Tualatin Valley Builders Supply, Inc. v. United States
Court of Appeals for the Ninth Circuit
Decided April 10, 2008No. 05-36173PublishedCited by 18 opinions
1Opinion of the Court
Opinion by Judge GRABER; Specia; Concurrence by Judge O’SCANNLAIN.
GRABER, Circuit Judge:
The main question before us is whether the Internal Revenue Service (“IRS”) exceeded its statutory authority when it promulgated Revenue Procedure 2002-40.1 We hold that the IRS acted within its authority. Because Plaintiff Tualatin Valley Builders Supply, Inc., failed to meet the Revenue Procedure’s deadline for claiming the benefit of a temporary five-year net operating loss carryback, we affirm the district court’s grant of summary judgment to the United States.
FACTUAL AND PROCEDURAL BACKGROUND
The…
2Cases cited10 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Skidmore v. Swift & Co.Supreme Court of the United States · 1944
- United States v. Mead Corp.Supreme Court of the United States · 2001
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Duncan v. WalkerSupreme Court of the United States · 2001
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3Cited by18 opinions
- Rubio v. Capital One BankCourt of Appeals for the Ninth Circuit · 2010
- Ken McMaster v. United StatesCourt of Appeals for the Ninth Circuit · 2013
- Taproot Administrative Services, Inc. v. CommissionerCourt of Appeals for the Ninth Circuit · 2012
- Sierra Club v. U.S. Environmental Protection AgencyCourt of Appeals for the Ninth Circuit · 2014
- Texaco Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 2008
13 more not listed; retrieve them via the Exa API.