Legal Opinion
Cohen v. United States
Court of Appeals for the D.C. Circuit
Decided August 7, 2009No. 08-5088, 08-5093, 08-5174PublishedCited by 29 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 and…
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
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3Cited by29 opinions
- Cyril Korte v. HHSCourt of Appeals for the Seventh Circuit · 2013
- Hobby Lobby Stores, Inc. v. SebeliusCourt of Appeals for the Tenth Circuit · 2013
- Haines v. Federal Motor Carrier Safety AdministrationCourt of Appeals for the Sixth Circuit · 2016
- Seven-Sky v. HolderCourt of Appeals for the D.C. Circuit · 2011
- David King v. Sylvia BurwellCourt of Appeals for the Fourth Circuit · 2014
24 more not listed; retrieve them via the Exa API.