Jewell v. United States
Court of Appeals for the Eighth Circuit
1Opinion of the Court
BRIGHT, Circuit Judge.
This appeal stems from a civil action brought by appellee Barry J. Jewell *1170against appellant the United States (“the IRS”) seeking a refund of his pro rata share of a tax sanction paid in conjunction with a closing agreement between his former law firm and the IRS. On appeal, the IRS challenges the decisions of the district court (1) denying the IRS’s motion to dismiss the complaint for lack of standing and (2) granting Jewell summary judgment on his claim that the IRS procured a closing agreement with Jewell by fraud or malfeasance. The IRS argues that Jewell lacked…
2Cases cited8 opinions
- Lujan v. Defenders of WildlifeSupreme Court of the United States · 1992
- Powers v. OhioSupreme Court of the United States · 1991
- Roger Potthoff, an Individual v. William Morin, in His Individual Capacity Port Authority of the City of St. Paul, a Public CorporationCourt of Appeals for the Eighth Circuit · 2001
- James A. Murray v. United StatesCourt of Appeals for the Eighth Circuit · 1982
- Ben Oehrleins & Sons & Daughter, Inc. v. Hennepin CountyCourt of Appeals for the Eighth Circuit · 1997
3 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Air Line Pilots Ass'n International v. Trans States Airlines, LLCCourt of Appeals for the Eighth Circuit · 2011
- Northern Valley Communications, LLC v. Sprint Communications Co.District Court, D. South Dakota · 2009
- Bahl v. County of RamseyDistrict Court, D. Minnesota · 2009
- Ries v. Ibach (In Re Ibach)United States Bankruptcy Court, D. Minnesota · 2008
- Syngenta Seeds, Inc. v. Bunge North America, Inc.District Court, N.D. Iowa · 2011
11 more not listed; retrieve them via the Exa API.