Legal Opinion
James A. Schultz v. The United States
Court of Appeals for the Federal Circuit
Decided October 31, 1990No. 90-5065PublishedCited by 18 opinions
1Opinion of the Court
MICHEL, Circuit Judge.
James A. Schultz (“Schultz”) appeals that part of the United States Claims Court judgment awarding the government costs as the “prevailing party” under United States Claims Court Rule 54(d) in a suit brought by Schultz for refund of a tax penalty partial payment. The Claims Court based its decision on the amount of the penalty ultimately held due the government from Schultz, compared to the amount originally assessed. Schultz v. United States, 19 Cl.Ct. 280 (1990). We affirm on the different ground that since Schultz had disputed whether he was liable at all, the…
2Cases cited10 opinions
- Hensley v. EckerhartSupreme Court of the United States · 1983
- George D. Hartman, Jr. v. United StatesCourt of Appeals for the Eighth Circuit · 1976
- Joseph Taylor, Cross v. W. L. Sterrett, Garry Weber, County Judge of Dallas Co., Jim Jackson, Nancy Judy, Jim Tyson, Roy Orr, Etc., CrossCourt of Appeals for the Fifth Circuit · 1981
- Ralph H. Brown v. United States of America, Defendant-Third Party v. Don R. Sibley, Third PartyCourt of Appeals for the Third Circuit · 1979
- Devine v. SutermeisterCourt of Appeals for the Federal Circuit · 1984
5 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Brickwood Contractors, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2002
- Humphrey v. United Way of the Texas Gulf CoastDistrict Court, S.D. Texas · 2011
- A. Hirsh, Inc. v. The United States, and Paint Applicators Trade Action CoalitionCourt of Appeals for the Federal Circuit · 1991
- Dallin v. United StatesUnited States Court of Federal Claims · 2004
- Gutz v. United StatesUnited States Court of Federal Claims · 1999
13 more not listed; retrieve them via the Exa API.