Legal Opinion

Whelan v. United States

United States Court of Claims

Decided January 28, 1976No. 14-74PublishedCited by 27 opinions

1Opinion of the CourtKashiwa, Judge

This case is before tMs court on cross motions for summary judgment. Material facts are not in dispute. We 'allow plaintiff’s cross motion for summary judgment and deny defendant’s motion for summary judgment for reasons 'hereafter stated.

Although this is an Internal Revenue Service (hereafter IRS) case, it relates to an interesting phase of IRS work less known to the public. An IRS employee with the consent of the Secretary of the Treasury may be assigned as a Reserve officer by the Secretary of State under the Foreign Service Act of 1916 as amended, 22 U.S.C. § 921 et seq. As such Reserve…

2Cases cited25 opinions

  1. United States v. NixonSupreme Court of the United States · 1974
  2. United States Ex Rel. Accardi v. ShaughnessySupreme Court of the United States · 1954
  3. Morton v. RuizSupreme Court of the United States · 1974
  4. Service v. DullesSupreme Court of the United States · 1957
  5. Vitarelli v. SeatonSupreme Court of the United States · 1959

20 more not listed; retrieve them via the Exa API.

3Cited by27 opinions

  1. Thanet Corp. v. United StatesUnited States Court of Claims · 1979
  2. Tesoro Hawaii Corporation, Tesoro Alaska Company and Hermes Consolidated, Inc., D/B/A Wyoming Refining Company v. United StatesCourt of Appeals for the Federal Circuit · 2005
  3. Nicholson v. United StatesUnited States Court of Federal Claims · 1993
  4. Timber Access Industries Co. v. United StatesUnited States Court of Claims · 1977
  5. Favell v. United StatesUnited States Court of Claims · 1989

22 more not listed; retrieve them via the Exa API.

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