Huskins 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.

• finding that “the absence of ‘an obligation imposed by law to pay any tax’ weighs in favor of characterizing the remittance as a deposit...”
• “Therefore, under Rev. Proc. 84-58, it would be impossible for the Estate to ‘designate’ the remittance as a payment.”

Source: CourtListener parenthetical corpus (CC0).

Cited by

6 cases in this archive cite this case.

• Boensel v. United States
  Federal Claims· 2011-08-05· cited 30×
• Principal Life Insurance v. United States
  Federal Claims· 2010-11-12· cited 7×
• Winford v. United States
  W.D. Louisiana· 2012-08-24· cited 2×
• Faisal Ahmed v. Commissioner of IRS
  Third Circuit· 2023-04-07· cited 2×
• Nicholas Acoustics & Specialty Co., Inc. v. United States
  S.D. Mississippi· 2010-04-16· cited 1×
• Winford v. United States
  W.D. Louisiana· 2013-09-09

Cites

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

• Anderson v. Liberty Lobby, Inc.
  Supreme Court· 1986-06-25· cited 135,235×
• Celotex Corp. v. Catrett, Administratrix of the Estate of Catrett
  Supreme Court· 1986-06-25· cited 119,442×
• Matsushita Electric Industrial Co., Ltd. v. Zenith Radio Corporation
  Supreme Court· 1986-03-26· cited 58,760×
• United States v. Testan
  Supreme Court· 1976-05-03· cited 3,918×
• Eastport Steamship Corporation v. The United States
  Court of Claims· 1967-02-17· cited 1,076×
• Sorenson v. Secretary of the Treasury
  Supreme Court· 1986-04-22· cited 355×
• Rosenman v. United States
  Supreme Court· 1945-01-29· cited 255×
• Moden v. United States
  Federal Circuit· 2005-04-15· cited 245×
• Todd v. United States
  Federal Circuit· 2004-10-05· cited 160×
• Novartis Corporation v. Ben Venue Laboratories, Inc., and Bedford Laboratories
  Federal Circuit· 2001-11-07· cited 152×
• Iqbal M. Khan v. United States
  Federal Circuit· 2000-01-24· cited 131×
• Stratos Mobile Networks Usa, LLC v. United States, and Comsat Corporation
  Federal Circuit· 2000-05-26· cited 125×
• New York Life Insurance Company v. United States
  Federal Circuit· 1997-09-26· cited 112×
• Riley & Ephriam Construction Co. v. United States
  Federal Circuit· 2005-05-18· cited 76×
• Baral v. United States
  Supreme Court· 2000-02-22· cited 56×
• Thomas v. Mercantile Nat. Bank at Dallas
  Fifth Circuit· 1953-06-18· cited 55×
• Busser v. United States
  Third Circuit· 1942-08-28· cited 43×
• State of California v. United States
  Federal Circuit· 2001-11-27· cited 42×
• Charles Leich and Company v. The United States
  Court of Claims· 1964-03-13· cited 39×
• James R. Cohen and Joanne D. Cohen v. The United States
  Federal Circuit· 1993-06-04· cited 39×

Other cases named Huskins v. United States

1 other CourtListener record shares this case name.

• Huskins v. United States
  Federal Circuit· 2007-06-25