Gingerich v. United States

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• “A ‘plaintiff who is claiming a tax refund must prove [its] case by a preponderance of the evidence.’”
• applying this burden to a claim for a tax refund
• “[a] tax refund suit is a de novo proceeding.”
• “A tax refund suit is a de novo proceeding.”

Source: CourtListener parenthetical corpus (CC0).

Cited by

13 cases in this archive cite this case.

• Wells Fargo & Co. & Subsidiaries v. United States
  Federal Claims· 2010-01-08· cited 23×
• Dominion Resources, Inc. v. United States
  Federal Claims· 2011-02-25· cited 13×
• Herrmann v. United States
  Federal Claims· 2015-10-23· cited 7×
• Sandoval Lua v. United States
  Federal Claims· 2015-09-25· cited 6×
• Compliance Solutions Occupational Trainers, Inc. v. United States
  Federal Claims· 2014-09-16· cited 4×
• Widtfeldt v. United States
  Federal Claims· 2015-07-02· cited 4×
• Sikorsky Aircraft Corporation v. United States 09-844c &
  Federal Claims· 2013-03-27· cited 3×
• Noffke v. United States
  Federal Claims· 2016-12-13· cited 3×
• Gingerich v. United States
  Federal Claims· 2007-08-24· cited 2×
• Leblanc v. United States
  Federal Claims· 2009-12-04· cited 2×
• Rubinstein, Estate of v. United States
  Federal Claims· 2015-01-29· cited 1×
• Herrmann v. United States
  Federal Claims· 2017-06-21
• Sapir v. United States
  Federal Claims· 2021-07-21

Cites

35 cases in this archive are cited by this case; the 20 most cited are listed.

• Helvering v. Taylor
  Supreme Court· 1935-01-07· cited 1,284×
• Lewis v. Reynolds
  Supreme Court· 1932-01-04· cited 487×
• Michael L. Rockwell, and Regina Rockwell v. Commissioner of Internal Revenue
  Ninth Circuit· 1975-06-13· cited 365×
• Franconia Associates v. United States
  Supreme Court· 2002-06-10· cited 273×
• Mobil Oil Exploration & Producing Southeast, Inc. v. United States
  Supreme Court· 2000-06-26· cited 175×
• Anderson v. United States
  Federal Circuit· 2003-09-25· cited 175×
• United States v. Bethlehem Steel Corp.
  Supreme Court· 1942-02-16· cited 165×
• Russell Corp. v. United States
  Court of Claims· 1976-07-09· cited 160×
• Harbert/lummus Agrifuels Projects, Harbert International, Inc., Abb Lummus Crest, Inc. And Lummus Crest, Inc., Plaintiffs-Cross v. United States
  Federal Circuit· 1998-07-27· cited 124×
• Group One, Ltd. v. Hallmark Cards, Incorporated
  Federal Circuit· 2001-06-15· cited 124×
• St. Paul Fire & Marine Insurance Co. (Surety for Carreon, Inc.) v. United States
  Federal Circuit· 1993-11-30· cited 80×
• Linear Technology Corporation v. Micrel, Inc., Defendant-Cross
  Federal Circuit· 2001-12-28· cited 70×
• Enzo Biochem, Inc. v. Gen-Probe Inc.
  Federal Circuit· 2005-09-30· cited 62×
• Dean Foods Company v. Ben Brancel, Secretary of the Wisconsin Dept. Of Agriculture, Trade and Consumer Protection
  Seventh Circuit· 1999-08-03· cited 62×
• Tree Farm Development Corp. v. United States
  Court of Claims· 1978-10-18· cited 56×
• La Van v. United States
  Federal Circuit· 2004-09-03· cited 54×
• Lewis Et Al. v. Reynolds, Collector of Internal Revenue
  Supreme Court· 1932-02-15· cited 52×
• Cook v. United States
  Federal Claims· 2000-02-25· cited 47×
• George E. Warren Corporation v. United States
  Court of Claims· 1956-06-05· cited 41×
• Rennick v. O.P.T.I.O.N. Care, Inc.
  Ninth Circuit· 1996-02-22· cited 39×

Other cases named Gingerich v. United States

5 other CourtListener records share this case name.

• Gingerich v. United States
  Federal Claims· 2002-09-18· cited 2×
• Gingerich v. United States
  Federal Claims· 2007-08-24· cited 2×
• Gingerich v. United States
  Federal Circuit· 2003-12-02· cited 2×
• Gingerich v. United States
  Supreme Court· 1974-05-28
• Gingerich v. United States
  Supreme Court· 2005-10-03