Legal Opinion
Carol M. Herbert and Henry W. Herbert v. United States
Court of Appeals for the Second Circuit
Decided June 24, 1988No. 389, Docket 87-6194PublishedCited by 13 opinions
1Opinion of the Court
PIERCE, Circuit Judge:
The United States of America appeals from a judgment of the United States District Court for the Southern District of New York, Charles L. Brieant, Ch.J., denying appellant’s motion for summary judgment, granting appellees’ cross-motion for summary judgment, and awarding appel-lees the sum of $14,876.68 in tax refunds. The government contends on appeal that neither the statutory language of 45 U.S.C. § 797d(b) (1982) nor the relevant legislative history supports the district court’s conclusion that the lump sum separation allowance paid to appellee Henry Herbert is…
2Cases cited8 opinions
- Consumer Product Safety Commission v. GTE Sylvania, Inc.Supreme Court of the United States · 1980
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- United States v. StewartSupreme Court of the United States · 1940
- Bread Political Action Committee v. Federal Election CommissionSupreme Court of the United States · 1982
- United States Trust Co. v. HelveringSupreme Court of the United States · 1939
3 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- United States v. Red Stripe, Inc.District Court, E.D. New York · 1992
- Diamond v. Federal Emergency Management AgencyDistrict Court, E.D. New York · 1988
- United States v. BaileyDistrict Court, N.D. Texas · 1992
- John Roberts Martin Shirley Mae Martin Bernard J. Spanski and Margaret L. Spanski v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1989
- In Re WeatherleyUnited States Bankruptcy Court, E.D. Pennsylvania · 1994
8 more not listed; retrieve them via the Exa API.