Legal Opinion
Beard v. United States
United States Court of Federal Claims
Decided May 6, 2011No. 10-577TPublishedCited by 6 opinions
1Opinion of the Court
OPINION AND ORDER
LETTOW, Judge.
In this tax-refund case, plaintiff, Susan F. Beard, seeks a refund of payments made to the Internal Revenue Service in connection with the Service’s assessment against Ms. Beard of penalties for unpaid employment taxes pursuant to 26 U.S.C. (“I.R.C.”) § 6672. Pending before the court is a motion by the government to suspend this case until proceedings are completed in a later-filed suit the government has brought against Ms. Beard in the United States District Court for the Western District of Texas regarding the same employment taxes. Ms. Beard opposes the…
2Cases cited43 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Winter v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 2008
- Skidmore v. Swift & Co.Supreme Court of the United States · 1944
- Duncan v. WalkerSupreme Court of the United States · 2001
- Morales v. Trans World Airlines, Inc.Supreme Court of the United States · 1992
38 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Geneva Rock Products, Inc. v. United StatesUnited States Court of Federal Claims · 2011
- Standard Communications, Inc. v. United StatesUnited States Court of Federal Claims · 2011
- Conway v. CommissionerUnited States Tax Court · 2011
- Beard v. United StatesUnited States Court of Federal Claims · 2011
- Foxx v. United StatesUnited States Court of Federal Claims · 2017
1 more not listed; retrieve them via the Exa API.