Legal Opinion
Juggler Dave and Friends, LLC. v. United States
United States Court of Federal Claims
Decided March 25, 2026No. 25-338Published
1Opinion of the Court
In the United States Court of Federal Claims No. 23-1876C Filed: March 25, 2026 FOR PUBLICATION JUGGLER DAVE AND FRIENDS, LLC, Plaintiff, v. UNITED STATES, Defendant. Dennis Evans, Dayes Law Firm, Phoenix, AZ, for the plaintiff. Richard J. Markel, Tax Division, U.S. Department of Justice, Washington, DC, for the defendant. MEMORANDUM OPINION HERTLING, Judge On March 27, 2020, Congress enacted the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”). The CARES Act established an Employee Retention Credit (“ERC”), which was “a refundable tax credit for certain eligible businesses…
2Cases cited24 opinions
- Ashcroft v. IqbalSupreme Court of the United States · 2009
- Bell Atlantic Corp. v. TwomblySupreme Court of the United States · 2007
- Usery v. Turner Elkhorn Mining Co.Supreme Court of the United States · 1976
- United States Railroad Retirement Board v. FritzSupreme Court of the United States · 1981
- Pension Benefit Guaranty Corporation v. RA Gray & Co.Supreme Court of the United States · 1984
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