Legal Opinion
Manor Care, Inc. v. United States
Court of Appeals for the Federal Circuit
Decided January 21, 2011No. 2010-5038PublishedCited by 8 opinions
1Opinion of the Court
DYK, Circuit Judge.
Manor Care, Inc., HCR Manor Care, Inc., and Manor Care of America, Inc. (collectively “Manor Care” or “taxpayers”) are operators of nursing homes. They brought suit in the United States Court of Federal Claims (“Claims Court”) under the Tucker Act, 28 U.S.C. § 1491(a)(1), claiming an income tax refund. Taxpayers allege that the Commissioner of the Internal Revenue Service (“IRS”) improperly refused tax credits under the “work opportunity” (“WOTC”) and “welfare-to-work” (“WtW”) tax credit programs, which were designed to encourage the hiring of employees from certain…
2Cases cited10 opinions
- United States v. L. A. Tucker Truck Lines, Inc.Supreme Court of the United States · 1952
- Immigration & Naturalization Service v. DohertySupreme Court of the United States · 1992
- Office of Personnel Management v. RichmondSupreme Court of the United States · 1990
- California Federal Bank, Fsb, Plaintiff-Cross v. United StatesCourt of Appeals for the Federal Circuit · 2001
- Lewyt Corp. v. CommissionerSupreme Court of the United States · 1955
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3Cited by8 opinions
- Martti v. United StatesUnited States Court of Federal Claims · 2015
- Albemarle Corporation & Subsidiaries v. United StatesUnited States Court of Federal Claims · 2014
- Fredis Artola v. Merrick B. GarlandCourt of Appeals for the Eighth Circuit · 2021
- Schroerlucke v. United StatesUnited States Court of Federal Claims · 2011
- Donna Ebeyer and Glenn Ebeyer v. United StatesUnited States Court of Federal Claims · 2014
3 more not listed; retrieve them via the Exa API.