Legal Opinion
Coplin v. United States
Court of Appeals for the Federal Circuit
Decided May 10, 1985No. Appeal Nos. 85-504 to 85-507PublishedCited by 15 opinions
1Opinion of the Court
BISSELL, Circuit Judge.
The government appeals from a decision of the United States Claims Court holding that United States citizens employed by the Panama Canal Commission are exempt from United States income tax. We reverse.
BACKGROUND
These appeals were consolidated by order of this court dated October 22, 1984, and involve suits for the refund of federal income taxes. Paul Coplin, Robert O’Con-nor, Jon Coffin, and Jack Mattox are United States citizens and during the respective relevant tax years were employees of the Panama Canal Commission (Commission), an agency of the United States…
2Cases cited9 opinions
- Sumitomo Shoji America, Inc. v. AvaglianoSupreme Court of the United States · 1982
- Jones v. United StatesSupreme Court of the United States · 1890
- Factor v. LaubenheimerSupreme Court of the United States · 1933
- D.M.I., Inc. v. Deere & Co.Court of Appeals for the Federal Circuit · 1985
- United States v. ReynesSupreme Court of the United States · 1850
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3Cited by15 opinions
- Ralph D. Harris and Joan F. Harris v. United StatesCourt of Appeals for the Eleventh Circuit · 1985
- Philip George Stuart, Sr. v. United States of America, Mons Kapoor v. United StatesCourt of Appeals for the Ninth Circuit · 1987
- Johnson Controls, Inc. v. United StatesUnited States Court of Claims · 1985
- Rust v. CommissionerUnited States Tax Court · 1985
- Larry Selland v. United States of America, Farmers Home Administration, Ralph Leet, Raymond Scheetz, James Well, Sterling Breuer, and Milton LussendenCourt of Appeals for the Eighth Circuit · 1992
10 more not listed; retrieve them via the Exa API.