Legal Opinion
Dixon v. United States
United States Court of Federal Claims
Decided February 21, 2020No. 19-270Published
1Opinion of the Court
In the United States Court of Federal Claims No. 19-270T Filed: February 21, 2020 ALAN C. DIXON, Keywords: RCFC 12(b)(1); Plaintiff, Amended Tax Return; Tax Refund Claim; Signature v. Requirement; Chevron UNITED STATES, Deference; Kisor Deference; Waiver Defendant. Kathryn Magan, Magan Law, PLLC, Dallas, TX, for the plaintiff. Courtney M. Hutson, Court of Federal Claims Section, Tax Division, U.S. Department of Justice, Washington, D.C., for the defendant, with whom was Mary M. Abate, Court of Federal Claims Section, Tax Division, U.S. Department of Justice, Washington, D.C., of counsel.…
2Cases cited11 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Grupo Dataflux v. Atlas Global Group, L. P.Supreme Court of the United States · 2004
- Kisor v. WilkieSupreme Court of the United States · 2019
- Trusted Integration, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2011
- Angelus Milling Co. v. CommissionerSupreme Court of the United States · 1945
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