Legal Opinion
New York & Presbyterian Hospital v. United States
Court of Appeals for the Federal Circuit
Decided January 31, 2018No. 2017-1180PublishedCited by 41 opinions
1Opinion of the Court
Dissenting opinion filed by Circuit Judge O’Malley.
Wallach, Circuit Judge.
Appellant New York and Presbyterian Hospital (“the Hospital”)1 sued Appellee the United States (“the Government”) in the U.S. Court of Federal Claims, alleging that Internal Revenue Code § 3102(b) (2012) entitled the Hospital to recover money paid to its medical residents to settle related litigation in the U.S. District Court for the Southern District of New York (“the District Court”). The Government filed a motion to dismiss for lack of subject matter jurisdiction pursuant to Rule 12(b)(1) of the Rules of the Court…
2Cases cited26 opinions
- United States v. TestanSupreme Court of the United States · 1976
- United States v. MitchellSupreme Court of the United States · 1983
- Davis v. Michigan Department of the TreasurySupreme Court of the United States · 1989
- Fisher v. United StatesCourt of Appeals for the Federal Circuit · 2005
- MacKey v. Lanier Collection Agency & Service, Inc.Supreme Court of the United States · 1988
21 more not listed; retrieve them via the Exa API.
3Cited by41 opinions
- Safeguard Base Operations, LLC v. United StatesCourt of Appeals for the Federal Circuit · 2021
- Boaz Housing Authority v. United StatesCourt of Appeals for the Federal Circuit · 2021
- Allen v. United StatesUnited States Court of Federal Claims · 2018
- Allen v. United StatesUnited States Court of Federal Claims · 2019
- Beres v. United StatesUnited States Court of Federal Claims · 2019
36 more not listed; retrieve them via the Exa API.