United States v. McFerrin

How courts have described this case

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

• “Tax credits are a matter of legislative grace, are only allowed as clearly provided for by statute, and are narrowly construed.”
• effective for tax years ending on or after Dec. 31, 2003

Source: CourtListener parenthetical corpus (CC0).

Cited by

11 cases in this archive cite this case.

• Trinity Industries, Inc. v. United States
  Fifth Circuit· 2014-07-02· cited 21×
• United States ex rel. Branch Consultants, L.L.C. v. Allstate Insurance
  E.D. Louisiana· 2009-10-19· cited 17×
• Shami v. Commissioner
  Fifth Circuit· 2014-01-23· cited 15×
• Trinity Industries, Inc. v. United States
  N.D. Texas· 2010-01-29· cited 13×
• Exxon Mobil Corporation v. Clarence Hill
  Fifth Circuit· 2014-05-06· cited 11×
• Bayer Corp. & Subsidiaries v. United States
  W.D. Pennsylvania· 2012-02-06· cited 4×
• United States v. Davenport
  N.D. Texas· 2012-09-14· cited 4×
• Little Sandy Coal Company, Inc v. CIR
  Seventh Circuit· 2023-03-07· cited 4×
• United States v. Grigsby
  Fifth Circuit· 2023-11-13· cited 2×
• US EX REL. BRANCH CONSULTANTS v. Allstate Ins.
  E.D. Louisiana· 2009-12-22
• Little Sandy Coal Company, Inc v. CIR
  Seventh Circuit· 2023-03-10

Cites

15 cases in this archive are cited by this case.

• Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.
  Supreme Court· 1984-06-25· cited 20,645×
• New Colonial Ice Co. v. Helvering
  Supreme Court· 1934-05-28· cited 3,395×
• Cohan v. Commissioner of Internal Revenue
  Second Circuit· 1930-03-03· cited 3,216×
• In Re Katrina Canal Breaches Litigation
  Fifth Circuit· 2007-08-02· cited 2,365×
• Helvering v. Northwest Steel Rolling Mills, Inc.
  Supreme Court· 1940-11-12· cited 339×
• Green v. Commissioner
  Fifth Circuit· 2007-11-07· cited 79×
• Bertha Soltermann v. United States
  Ninth Circuit· 1959-10-27· cited 41×
• United States v. Commercial National Bank of Peoria, as of the Estate of Joseph G. O'Brien
  Seventh Circuit· 1989-08-04· cited 41×
• Cooperative Benefit Administrators, Inc. v. Ogden
  Fifth Circuit· 2004-04-29· cited 37×
• G.M. Trading Corp. v. Commissioner
  Fifth Circuit· 1997-09-23· cited 26×
• Flint Hills Resources LP v. Jag Energy, Inc.
  Fifth Circuit· 2009-02-12· cited 23×
• Lavonna J. Stinson Estate v. United States
  Seventh Circuit· 2000-05-26· cited 19×
• United Stationers, Inc. v. United States
  Seventh Circuit· 1999-02-19· cited 18×
• Tax & Accounting Software Corp. v. United States
  Tenth Circuit· 2002-08-30· cited 15×
• Nicholas E. Eustace v. Commissioner of Internal Revenue
  Seventh Circuit· 2002-12-13· cited 10×

Other cases named United States v. McFerrin

3 other CourtListener records share this case name.

• United States v. McFerrin
  United States Court of Military Appeals· 1959-11-20· cited 9×
• United States v. McFerrin
  S.D. Texas· 2007-05-25· cited 3×
• United States v. McFerrin
  Eleventh Circuit· 1983-04-13