Legal Opinion
Flynn, John J. v. Cmsnr IRS
Court of Appeals for the D.C. Circuit
Decided October 30, 2001No. 00-1457PublishedCited by 54 opinions
1Opinion of the Court
Opinion for the Court filed by Circuit Judge HARRY T. EDWARDS.
HARRY T. EDWARDS, Circuit Judge:
Section 7476 of the Internal Revenue Code (“I.R.C.”) allows certain qualified employees to bring an action in the Tax Court for a declaratory judgment to challenge a determination that their employers’ retirement plan qualifies for favorable tax treatment. I.R.C. § 7476 (1994). Pursuant to the statute’s express delegation of authority, the Secretary of the Treasury promulgated regulations determining which employees would be permitted to utilize the declaratory judgment remedy. See Treas. Reg. §…
2Cases cited12 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- United States v. Mead Corp.Supreme Court of the United States · 2001
- Hormel v. HelveringSupreme Court of the United States · 1941
- Arent v. ShalalaCourt of Appeals for the D.C. Circuit · 1995
- Pierre Boulez v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1987
7 more not listed; retrieve them via the Exa API.
3Cited by54 opinions
- Linda Solomon v. Thomas VilsackCourt of Appeals for the D.C. Circuit · 2014
- Barna v. Board of School Directors of the Panther Valley School DistrictCourt of Appeals for the Third Circuit · 2017
- Chappell-Johnson v. PowellCourt of Appeals for the D.C. Circuit · 2006
- Ayanna Blue v. District of Columbia PublicCourt of Appeals for the D.C. Circuit · 2015
- Archdiocese of Wash. v. Wash. Metro. Area Transit Auth.Court of Appeals for the D.C. Circuit · 2018
49 more not listed; retrieve them via the Exa API.