Legal Opinion
United States v. Ryan
Court of Appeals for the Eleventh Circuit
Decided September 26, 1995No. 94-6724PublishedCited by 39 opinions
1Opinion of the Court
CARNES, Circuit Judge:
Alvin R. and Sandra L. Ryan overpaid their income tax one year and requested the Internal Revenue Service to apply that overpayment to their unpaid liability for the previous tax year. Instead, the IRS applied that overpayment to the Ryans’ tax liability for a different year. After filing for bankruptcy, the Ryans brought an adversary proceeding against the United States in the bankruptcy court, contending that the IRS should have followed their directions about application of the tax overpayment. The bankruptcy court agreed and issued a turnover order under 11 U.S.C. §…
2Cases cited18 opinions
- United States v. Nordic Village, Inc.Supreme Court of the United States · 1992
- United States v. Whiting Pools, Inc.Supreme Court of the United States · 1983
- United States v. DalmSupreme Court of the United States · 1990
- Sorenson v. Secretary of the TreasurySupreme Court of the United States · 1986
- Roland J. Kalb v. United States of America, and Third-Party v.jerome L. Herold, Third-PartyCourt of Appeals for the Second Circuit · 1974
13 more not listed; retrieve them via the Exa API.
3Cited by39 opinions
- Jove Engineering, Inc. v. Internal Revenue ServiceCourt of Appeals for the Eleventh Circuit · 1996
- In the Matter Of: Constance Luongo, Debtor. Internal Revenue Service v. Constance LuongoCourt of Appeals for the Fifth Circuit · 2001
- Northern States Power Company, a Minnesota Corporation, and Northern States Power Company, a Wisconsin Corporation v. United StatesCourt of Appeals for the Eighth Circuit · 1996
- Weber v. CommissionerUnited States Tax Court · 2012
- United States v. Neary (In Re Armstrong)Court of Appeals for the Fifth Circuit · 2000
34 more not listed; retrieve them via the Exa API.