Legal Opinion
Cohen v. United States
Court of Appeals for the D.C. Circuit
Decided August 7, 2009No. Nos. 08-5088, 08-5093, 08-5174PublishedCited by 31 opinions
1Opinion of the Court
Opinion for the Court filed by Circuit _ Judge BROWN.
Dissenting opinion filed by Circuit Judge KAVANAUGH.
BROWN, Circuit Judge:
Comic-strip writer Bob Thaves famously quipped, “A fool and his money are soon parted. It takes creative tax laws for the rest.” In this case it took the Internal Revenue Service’s (“IRS” or “the Service”) aggressive interpretation of the tax code to part millions of Americans with billions of dollars in excise tax collections. Even this remarkable feat did not end the IRS’s creativity. When it finally conceded defeat on the legal front, the IRS got really inventive…
2Cases cited43 opinions
- Lujan v. National Wildlife FederationSupreme Court of the United States · 1990
- Bennett v. SpearSupreme Court of the United States · 1997
- Simon v. Eastern Kentucky Welfare Rights OrganizationSupreme Court of the United States · 1976
- Trudeau v. Federal Trade CommissionCourt of Appeals for the D.C. Circuit · 2006
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
38 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- Cohen v. United StatesCourt of Appeals for the D.C. Circuit · 2011
- State v. Equal Emp't Opportunity Comm'nCourt of Appeals for the Fifth Circuit · 2019
- Gurrola v. United States ex rel. Internal Revenue ServiceCourt of Appeals for the D.C. Circuit · 2014
- Z Street, Inc. v. KoskinenDistrict Court, District of Columbia · 2014
- Texas v. Equal Employment Opportunity CommissionCourt of Appeals for the Fifth Circuit · 2016
26 more not listed; retrieve them via the Exa API.