Speers 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.

• reasoning that the IRS’ decision whether to abate interest on employment taxes is solely within the agency’s discretion and is therefore nonjusticiable
• “Thus, in the absence of clear Congressional authority, the other branches of government cannot effect payment of Treasury funds.”
• “Thus, in the absence of clear Congressional authority, the other branches of government cannot effect payment of Treasury funds.”

Source: CourtListener parenthetical corpus (CC0).

Cited by

5 cases in this archive cite this case.

• Marjorie Cathey Miller v. Commissioner of Internal Revenue
  Ninth Circuit· 2002-11-08· cited 59×
• Hinck v. United States
  Federal Claims· 2005-02-03· cited 31×
• Scanlon White, Inc. v. Commissioner
  Tenth Circuit· 2006-12-19· cited 23×
• Artuso v. United States
  Federal Claims· 2008-01-31· cited 18×
• Waiver of Statutes of Limitations in Connection With Claims Against the Department of Agriculture
  Office of Legal Counsel· 1998-06-18

Cites

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

• Conley v. Gibson
  Supreme Court· 1957-11-18· cited 30,380×
• Papasan v. Allain
  Supreme Court· 1986-07-01· cited 9,423×
• United States v. Testan
  Supreme Court· 1976-05-03· cited 3,918×
• United States v. Sherwood
  Supreme Court· 1941-03-31· cited 3,675×
• Office of Personnel Management v. Richmond
  Supreme Court· 1990-08-13· cited 1,177×
• The United States v. Patrick J. Connolly
  Federal Circuit· 1983-09-06· cited 492×
• H.F. Allen Orchards, Elbert B. Schinmann, R.E. Redman & Sons, Inc. v. The United States
  Federal Circuit· 1984-12-10· cited 373×
• City of El Centro v. The United States
  Federal Circuit· 1990-12-28· cited 333×
• Russell Corp. v. United States
  Court of Claims· 1976-07-09· cited 160×
• United States v. Habig
  Supreme Court· 1968-03-05· cited 138×
• Coplen v. United States
  Supreme Court· 1977-01-25· cited 122×
• Alphonso Bax and Alice Corrine Bax, Deceased, and Alphonso L. Bax, Administrator v. Commissioner of Internal Revenue
  Second Circuit· 1993-12-27· cited 67×
• Lee Argabright Norma J. Argabright v. United States
  Ninth Circuit· 1994-09-14· cited 63×
• National Leased Housing Association, and 189 Named v. United States
  Federal Circuit· 1997-01-30· cited 61×
• Dynalectron Corp. v. United States
  Court of Claims· 1984-02-16· cited 38×
• Faust v. United States
  Federal Circuit· 1996-11-26· cited 35×
• Metzger, Shadyac & Schwartz v. United States
  Court of Claims· 1986-06-12· cited 34×
• Cincinnati Electronics Corp. v. United States
  Federal Claims· 1994-12-16· cited 19×
• Cupey Bajo Nursing Home, Inc. v. United States
  Court of Claims· 1991-06-19· cited 19×
• Marshall v. United States
  Court of Claims· 1990-10-04· cited 14×

Other cases named Speers v. United States

1 other CourtListener record shares this case name.

• Speers v. United States
  Supreme Court· 1968-05-27· cited 3×