United States v. Ryan

How courts have described this case

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

• holding that 26 U.S.C. § 6402 gives the IRS the discretionary authority to credit tax overpayments to any tax liability
• “‘[Section 6402], plainly gives the IRS the discretion to apply overpayments to any tax liability.’”

Source: CourtListener parenthetical corpus (CC0).

Cited by

20 cases in this archive cite this case.

• Jove Engineering, Inc. v. Internal Revenue Service
  Eleventh Circuit· 1996-08-29· cited 352×
• In the Matter Of: Constance Luongo, Debtor. Internal Revenue Service v. Constance Luongo
  Fifth Circuit· 2001-07-18· cited 100×
• Northern States Power Company, a Minnesota Corporation, and Northern States Power Company, a Wisconsin Corporation v. United States
  Eighth Circuit· 1996-01-02· cited 54×
• United States v. Neary (In Re Armstrong)
  Fifth Circuit· 2000-03-08· cited 23×
• Turning Stone Casino v. Vianese (In Re Vianese)
  N.D. New York· 1995-11-03· cited 17×
• Larson v. United States
  Federal Claims· 2009-09-11· cited 17×
• Waltner v. United States
  Federal Claims· 2011-04-22· cited 17×
• Roberts v. Sullivan County (In Re Penking Trust)
  E.D. Tennessee· 1996-05-31· cited 16×
• Hamzik v. United States
  Federal Claims· 2005-03-14· cited 13×
• Maruska v. United States
  D. Minnesota· 1999-08-02· cited 10×
• Constable Terminal Corp. v. City of Bayonne (In Re Constable Terminal Corp.)
  D. New Jersey· 1998-07-28· cited 8×
• Ruble v. US GOVERN., DEPT. OF TREASURY, IRS
  N.D. Georgia· 2001-05-25· cited 5×
• Kiesner v. Internal Revenue Service (In Re Kiesner)
  E.D. Wisconsin· 1996-01-19· cited 4×
• Steinberg v. Commissioner
  Ninth Circuit· 2001-07-20· cited 4×
• Estate of Rosen v. Comm'r
  U.S. Tax Court· 2008-10-20· cited 3×
• Georgeff v. United States
  Federal Claims· 2005-08-29· cited 3×
• Internal Revenue Ser v. Luongo
  Fifth Circuit· 2001-08-09
• Ewing v. United States (In Re Ewing)
  N.D. Georgia· 2008-10-14
• Davoli v. United States
  M.D. Florida· 1999-03-23
• N. States Power Co. v. United States
  Eighth Circuit· 1996-01-02

Cites

19 cases in this archive are cited by this case.

• United States v. Nordic Village, Inc.
  Supreme Court· 1992-02-25· cited 1,691×
• United States v. Whiting Pools, Inc.
  Supreme Court· 1983-06-08· cited 1,643×
• United States v. Dalm
  Supreme Court· 1990-03-21· cited 899×
• Sorenson v. Secretary of the Treasury
  Supreme Court· 1986-04-22· cited 355×
• Roland J. Kalb v. United States of America, and Third-Party v.jerome L. Herold, Third-Party
  Second Circuit· 1974-10-15· cited 153×
• Ware v. Chicago & North Western Railway Co.
  W.D. Pennsylvania· 1975-05-19· cited 105×
• In Re Samuel Derek Graham and Suzanne Genett Graham, Debtors. Samuel Derek Graham and Suzanne Genett Graham v. United States
  Tenth Circuit· 1992-12-09· cited 56×
• Ray E. Vintilla, Carla M. Vintilla v. United States
  Eleventh Circuit· 1991-05-22· cited 50×
• In the Matter of a & B Heating & Air Conditioning, Debtor. United States of America v. A & B Heating & Air Conditioning, Inc.
  Eleventh Circuit· 1987-08-04· cited 48×
• The Charter Company v. United States
  Eleventh Circuit· 1992-09-15· cited 44×
• Leon Stoller and Audrey Stoller v. United States
  Fifth Circuit· 1971-06-23· cited 42×
• Mutual Assurance, Inc. v. United States
  Eleventh Circuit· 1995-07-03· cited 39×
• Ekin v. Board of Commissioners of the County of Allegheny
  Supreme Court· 1988-05-16· cited 34×
• Billy H. Sanders v. United States
  Eleventh Circuit· 1984-08-31· cited 33×
• In Re Haas
  Eleventh Circuit· 1995-03-30· cited 27×
• In Re James Randall Smith and Bonnie Jo Smith, Debtors. James Randall Smith and Bonnie Jo Smith v. United States
  Eighth Circuit· 1990-10-19· cited 16×
• Harold P. Dahlgren v. United States
  Fifth Circuit· 1977-08-12· cited 15×
• In the Matter of a & B Heating & Air Conditioning, Debtor. United States of America v. A & B Heating & Air Conditioning, Inc.
  Eleventh Circuit· 1989-01-19· cited 13×
• Anthony J. Foyt, Jr., and Lucy A. Foyt v. United States of America, Ann W. Childs, Etc. v. United States
  Fifth Circuit· 1977-10-19· cited 6×