Cases

ORDER GRANTING DEFENDANT’S MOTION TO DISMISS AND GRANTING LEAVE TO AMEND BENJAMIN H. SETTLE, United States District Judge This matter comes before the Court on the United States of America’s (“United States”) motion to dismiss (Dkt. 21). The Court has considered the pleadings filed in support of and in opposition to the motion and the remainder of the file and hereby grants the motion and grants leave t

663 F.Supp.2d 1308 (2009) BANK OF AMERICA, N.A., Plaintiff, v. UNITED STATES INTERNAL REVENUE SERVICE; and Jim Fuller, in his capacity as Clerk of Court for the Fourth Judicial Circuit, Duval County, Florida, Defendants. Case No. 3:08-cv-00889-20-HTS. United States District Court, M.D. Florida, Jacksonville Division. July 10, 2009. *130

USCA4 Appeal: 23-2319 Doc: 62 Filed: 07/29/2025 Pg: 1 of 19 PUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT No. 23-2319 BANK OF AMERICA CORPORATION, f/k/a NationsBank, f/k/a BankAmerica Corporation, f/k/a FleetBoston Financial Corporation, f/k/a BankBoston

RCFC 56; Summary Judgment; Federal Tort Claims Act, 28 U.S.C. § 1346; Breach of Contract; Latent Ambiguity; Contra Proferentem OPINION AND ORDER SWEENEY, Judge Before the court are the parties’ cross-motions for partial summaiy judgment on the issue of liability pursuant to Rule 56 of the Rules of the United States Court of Feder

ORDER GRANTING DEFENDANTS’ MOTION TO DISMISS DEAN D. PREGERSON, United States District Judge Before the court is Defendant Nissan North America, Inc.’s Motion to Dismiss Plaintiffs Kathy Shaw and Hartwell Steele’s Complaint. (Dkt. 20.) Having reviewed the parties’ submissions and heard oral argument, the court adopts the following Order. I. BACKGROUND This putative

CHIN, Circuit Judge: These appeals and cross-appeal, heard in tandem, challenge an opinion and order of the United States District Court for the Southern District of New York (Stanton, J.) and a judgment of the United States Tax Court (Kroupa, J.) applying the “eco*107nomic substance doctrine” to transactions involving foreign tax credits. In both ca

COLLOTON, Circuit Judge, concurring in the judgment in part and dissenting in part. These appeals raise complex questions concerning the application of 11 U.S.C. § 1222(a)(2)(A). My analysis of the three principal issues differs in some respects from the majority opinion. I. The first principal issue is whether § 1222(a)(2)(A) applies to

United States Court of Appeals FOR THE EIGHTH CIRCUIT ___________ No. 08-2820 ___________ Anders H. Knudsen, doing business as * A & C Knudsen Farms; Cynthia J. * Knudsen, * * Appellees, * * Appeal from the United States v. * District Court fo

312 F.Supp.2d 929 (2004) LIVING CARE ALTERNATIVES OF UTICA, INC., Plaintiff, v. UNITED STATES of America, Internal Revenue Service, Defendant. No. C2-02-717. United States District Court, S.D. Ohio, Eastern Division. March 22, 2004. *930 Carla Irwin Struble, Westerville, OH, for Plaintiff. Stacy Hallett, U.S. Department of

233 F.Supp.2d 502 (2002) Paul HYNARD, Plaintiff, v. INTERNAL REVENUE SERVICE and United States of America, Defendants. No. 01CIV.9840(LSMCM). United States District Court, S.D. New York. October 9, 2002. *503 Megan L. Brackney, Assistant United States Attorney, New York City, for Plaintiff. Paul O. Hynard, Yonkers, NY, Pro

United States Court of Appeals for the Fifth Circuit United States Court of Appeals Fifth Circuit ____________ FILED July 3, 2025 No. 24-50149 ____________

Case: 24-50149 Document: 280 Page: 1 Date Filed: 07/03/2025 United States Court of Appeals for the Fifth Circuit United States Court of Appeals Fifth Circuit ____________ FILED July 3, 2025

87 F.Supp.2d 763 (1999) Gregory ZOLMAN, Plaintiff, v. INTERNAL REVENUE SERVICE, et al., Defendants. No. 1:99CV-295. United States District Court, W.D. Michigan. Southern Division. November 4, 1999. Gregory Zolman, Lake Ann, MI, pro se. Joseph L. Meadows, U.S. Department of Justice, Tax Division, Washington, DC, for Internal Revenue Service, Larry Haines, Rich

67 F.Supp.2d 1189 (1999) John PESCI, Plaintiff, v. INTERNAL REVENUE SERVICE, The United States of America, John Miller, T.D. Fairchild, Jane Goodrow, Las Vegas Valley Water District, Does 1-100, Defendants. No. CV-S-98-00245-DWHRJJ. United States District Court, D. Nevada. March 18, 1999. *1190 John Pesci, Pro per, Las Vegas, NV,

233 F.3d 358 (6th Cir. 2000) Sandra L. Craft, Plaintiff-Appellee/Cross-Appellant,v.United States of America, acting through the Commissioner of Internal Revenue, Defendant-Appellant/Cross-Appellee. Nos. 99-1734, 99-1737 UNITED STATES COURT OF APPEALS FOR THE SIXTH CIRCUIT Argued: August 10, 2000Decided and Filed: November 22, 2000

MEMORANDUM OPINION AND ORDER John J. Tharp, Jr., United States District Judge Plaintiffs James Jones, Nicole Steels, Kavon Ward, and Iona Toles have filed this suit on behalf of themselves and other similarly-situated employees of the National Council of Young Men’s Christian Associations of the United States of America (the ‘Y”), alleging claims of race discrimination and retaliation against the Y and

219 B.R. 607 (1997) WEE LUV CHILDCARE, INC., an Oklahoma Corporation, and Kornfeld Franklin Renegar & Randall, an Oklahoma Professional Corporation, Plaintiffs, v. UNITED STATES OF AMERICA, ex rel. Internal Revenue Service, Defendant. No. Civ-96-2115-R. United States District Court, W.D. Oklahoma. October 1, 1997. *608

853 F.Supp. 1378 (1994) Winfred A. SHAW, Plaintiff, v. UNITED STATES of America, Defendant. Civ. A. No. 92-D-201-E. United States District Court, M.D. Alabama, Eastern Division. April 5, 1994. Kenneth Jay Shinbaum, McPhillips, Shinbaum & Gill, Montgomery, AL, for plaintiff. Scott J. Crosby, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, DC, Ken

United States Court of Appeals, Fifth Circuit. No. 93-8405. Billie A. SHAW, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. May 9, 1994. Appeal from the United States District Court for the Western District of Texas. Before REAVLEY and JOLLY, Circuit Judges, and PARKER,* District Judge.

United States Court of Appeals, Fifth Circuit. No. 93-8405. Billie A. SHAW, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. May 9, 1994. Appeal from the United States District Court for the Western District of Texas. Before REAVLEY and JOLLY, Circuit Judges, and PARKER,* District Judge.