Legal Opinion
United States v. McFerrin
Court of Appeals for the Fifth Circuit
Decided June 10, 2009No. 08-20377PublishedCited by 16 opinions
1Opinion of the Court
EDITH BROWN CLEMENT, Circuit Judge:
The United States brought suit against Arthur R. McFerrin (“McFerrin” 1 ) seeking to recover a tax credit that the government alleges was erroneously paid by the Internal Revenue’ Service (“IRS”) to McFerrin. After a six day bench trial, the district court held that the government had proved by a preponderance of the evidence that the tax credit was not properly supported and, consequently, should not have been granted. The district court ordered repayment of the erroneously paid refund plus interest. For the following reasons, we vacate the district court’s…
2Cases cited18 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- In Re Katrina Canal Breaches LitigationCourt of Appeals for the Fifth Circuit · 2007
- Helvering v. Northwest Steel Rolling Mills, Inc.Supreme Court of the United States · 1940
13 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- United States ex rel. Branch Consultants, L.L.C. v. Allstate InsuranceDistrict Court, E.D. Louisiana · 2009
- Trinity Industries, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 2014
- Shami v. CommissionerCourt of Appeals for the Fifth Circuit · 2014
- Certain Underwriters at Lloyds London v. Corporate Pines Realty Corp.Court of Appeals for the Fifth Circuit · 2009
- Exxon Mobil Corporation v. Clarence HillCourt of Appeals for the Fifth Circuit · 2014
11 more not listed; retrieve them via the Exa API.