Legal Opinion
Officemax, Inc. v. United States
Court of Appeals for the Sixth Circuit
Decided November 2, 2005No. 04-4009PublishedCited by 94 opinions
1Opinion of the CourtSutton, J., joined by Rosen, D. J.,
ROGERS, J. (pp. 600-05), delivered a separate dissenting opinion.
OPINION
SUTTON, Circuit Judge.
When a party presents the question whether “and” means “or,” it is tempting to be dismissive of the claim or, worse, to make a crack about the demise of the rule of law. But in this instance the disputed “and” appears in the context of several uses of the term that are alternately conjunctive and disjunctive and as much as nine billion dollars in potential tax refund claims (according to the government) rest on the resolution of the issue in this case and others, both of which prompt us to be…
2Cases cited47 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Skidmore v. Swift & Co.Supreme Court of the United States · 1944
- Oncale v. Sundowner Offshore Services, Inc.Supreme Court of the United States · 1998
- United States v. Mead Corp.Supreme Court of the United States · 2001
- Robinson v. Shell Oil Co.Supreme Court of the United States · 1997
42 more not listed; retrieve them via the Exa API.
3Cited by94 opinions
- RadioShack Corp. v. United StatesCourt of Appeals for the Federal Circuit · 2009
- Terrell v. United StatesCourt of Appeals for the Sixth Circuit · 2009
- Cohen v. United StatesCourt of Appeals for the D.C. Circuit · 2011
- United States v. Franklin Jeffries, IICourt of Appeals for the Sixth Circuit · 2012
- Reese Brothers, Inc. v. United StatesCourt of Appeals for the Third Circuit · 2006
89 more not listed; retrieve them via the Exa API.