30 Cited authorities

Indopco, Inc. v. Commissioner
503 U.S. 79 (1992) Cited 1,496 times 43 Legal Analyses
Holding that income tax deductions are a matter of legislative grace and are to be narrowly construed
New Colonial Co. v. Helvering
292 U.S. 435 (1934) Cited 1,646 times 19 Legal Analyses
In New Colonial Ice Co. v. Helvering, 292 U.S. 435, 54 S. Ct. 788, 791, 78 L. Ed. 1348, the court said: "As a general rule a corporation and its stockholders are deemed separate entities and this is true in respect of tax problems."
Commissioner v. Nat. Alfalfa Dehydrating
417 U.S. 134 (1974) Cited 276 times 1 Legal Analyses
Holding that a taxpayer has discretion in structuring a transaction but is bound by its tax consequences
United States v. Skelly Oil Co.
394 U.S. 678 (1969) Cited 142 times 2 Legal Analyses
Ruling against the taxpayer who did not refer to an on-point regulation—just to a bare, general Code provision that the Court interpreted, under Ilfeld , not to allow double-dipping
Kraft v. U.S.
991 F.2d 292 (6th Cir. 1993) Cited 175 times
Holding that repayment of embezzled funds is an expense deductible under 26 U.S.C. § 165(c)
Griffiths v. U.S.
537 U.S. 889 (2002) Cited 4 times
Concluding that taxpayer's settlement of claims for negligence and breach of fiduciary duty arising out of her business had "no connection" to consulting fees she received after selling the business
Batchelor-Robjohns v. United States
788 F.3d 1280 (11th Cir. 2015) Cited 21 times
In Batchelor-Robjohns, we adopted Barrett's reasoning as to what constitutes an involuntary obligation, but we did not adopt all aspects of Barrett. Part of Barrett's reasoning rested on the distinction between taking a tax credit and a deduction under § 1341.
Nacchio v. United States
824 F.3d 1370 (Fed. Cir. 2016) Cited 3 times 1 Legal Analyses
2015-5114 2015-5115 06-10-2016 Joseph P. Nacchio, Anne M. Esker, Plaintiffs–Cross–Appellants v. United States, Defendant–Appellant. Thomas A. Gentile, Wilson, Elser, Moskowitz, Edelman & Dicker LLP, Florham Park, NJ, argued for plaintiffs-cross-appellants. Also represented by William D. Lipkind, Lampf, Lipkind, Prupis & Petigrow PC, West Orange, NJ Jacob Earl Christensen, Tax Division, United States Department of Justice, Washington, DC, argued for defendant-appellant. Also represented by Caroline
In re Steffen
349 B.R. 734 (M.D. Fla. 2006) Cited 5 times
No. 8:06-cv-29-T-24TGW. July 3, 2006. Edward J. Peterson, III, Harley Edward Riedel, II, Stichter, Riedel, Blain Prosser, P.A., Tampa, FL, for Appellant. Mary Apostolakos Hervey, U.S. Dept. of Justice, Washington, DC, for Appellee. ORDER BUCKLEW, District Judge. This cause comes before the Court on an appeal from a final order of the United States Bankruptcy Court for the Middle District of Florida entered on October 31, 2005. Appellant, Terri L. Steffen, filed a Brief. (Doc. No. 11). Appellee, United
Cinergy Corp. v. U.S.
Nos. 99-750 T 00-572 T (Fed. Cl. Mar. 10, 2003) Cited 5 times
Holding that section 1341 treatment presupposes that the taxpayer's right to was "apparent," not "actual," in the year of receipt
Rule 56 - Summary Judgment
Fed. R. Civ. P. 56 Cited 329,096 times 158 Legal Analyses
Holding a party may move for summary judgment on any part of any claim or defense in the lawsuit
Section 1331 - Federal question
28 U.S.C. § 1331 Cited 97,579 times 135 Legal Analyses
Finding that in order to invoke federal question jurisdiction, a plaintiff's claims must arise "under the Constitution, laws, or treaties of the United States."
Section 157 - Procedures
28 U.S.C. § 157 Cited 51,436 times 78 Legal Analyses
Determining the validity, extent, or priority of liens
Section 2412 - Costs and fees
28 U.S.C. § 2412 Cited 28,770 times 22 Legal Analyses
Providing that an EAJA fee motion shall be filed "within thirty days of final judgment"
Section 1391 - Venue generally
28 U.S.C. § 1391 Cited 27,879 times 197 Legal Analyses
Finding that venue lies where a "substantial part of the events or omissions giving rise to the claim" occurred
Section 1346 - United States as defendant
28 U.S.C. § 1346 Cited 24,068 times 23 Legal Analyses
Determining liability to the claimant "in accordance with the law of the place where the act or omission occurred"
Section 158 - Appeals
28 U.S.C. § 158 Cited 18,127 times 57 Legal Analyses
Granting district courts appellate jurisdiction over "final judgments, orders, and decrees" of bankruptcy courts
Section 881 - Forfeitures
21 U.S.C. § 881 Cited 4,866 times 7 Legal Analyses
Adopting five-year statute of limitations of 19 U.S.C. § 1621
Section 7422 - Civil actions for refund
26 U.S.C. § 7422 Cited 2,500 times 13 Legal Analyses
Granting a tax payer a cause of action related to a claim for a refund
Section 165 - Losses
26 U.S.C. § 165 Cited 1,200 times 30 Legal Analyses
Permitting taxpayers to deduct losses

Mihelick v. United States of America

30 Cited authorities

Holding that income tax deductions are a matter of legislative grace and are to be narrowly construed

In New Colonial Ice Co. v. Helvering, 292 U.S. 435, 54 S. Ct. 788, 791, 78 L. Ed. 1348, the court said: "As a general rule a corporation and its stockholders are deemed separate entities and this is true in respect of tax problems."

Holding that a taxpayer has discretion in structuring a transaction but is bound by its tax consequences

Ruling against the taxpayer who did not refer to an on-point regulation—just to a bare, general Code provision that the Court interpreted, under Ilfeld , not to allow double-dipping

Holding that repayment of embezzled funds is an expense deductible under 26 U.S.C. § 165(c)

Concluding that taxpayer's settlement of claims for negligence and breach of fiduciary duty arising out of her business had "no connection" to consulting fees she received after selling the business

In Batchelor-Robjohns, we adopted Barrett's reasoning as to what constitutes an involuntary obligation, but we did not adopt all aspects of Barrett. Part of Barrett's reasoning rested on the distinction between taking a tax credit and a deduction under § 1341.

Holding that section 1341 treatment presupposes that the taxpayer's right to was "apparent," not "actual," in the year of receipt

Holding a party may move for summary judgment on any part of any claim or defense in the lawsuit

Finding that in order to invoke federal question jurisdiction, a plaintiff's claims must arise "under the Constitution, laws, or treaties of the United States."

Determining the validity, extent, or priority of liens

Providing that an EAJA fee motion shall be filed "within thirty days of final judgment"

Finding that venue lies where a "substantial part of the events or omissions giving rise to the claim" occurred

Determining liability to the claimant "in accordance with the law of the place where the act or omission occurred"

Granting district courts appellate jurisdiction over "final judgments, orders, and decrees" of bankruptcy courts

Adopting five-year statute of limitations of 19 U.S.C. § 1621

Granting a tax payer a cause of action related to a claim for a refund

Permitting taxpayers to deduct losses