COHRAN

v.

UNITED STATES

Citator

Cited By

• Knapp v. The United States, 636 F.2d 279 (10th Cir. 1980)
  …Congress created the right in 1972 to bring such actions. See Stubbs v. United States, 620 F. 2d at 780. The 12-year rule of section 2409a(f) applies retroactively. See id.; Hart v. United States, 585 F. 2d 1280, 1284 (5th Cir. 1978), cert. denied, 442 U.S. 941, 99 S.Ct. 2882, 61 L.Ed.2d 310 (1979); Grosz v. Andrus, 556 F. 2d at 975; Hatter v. United States, 402 F.Supp. 1192, 1194 (E.D.Cal.1975). By enacting the Quiet Title Act, Congress intended to permit retroactively only actions that accrued in the 12-…
• White v. Sergeant Roper, 901 F.2d 1501 (9th Cir. 1990)
  …8, 2552, 91 L.Ed.2d 265 (1986). To avoid a grant of summary judgment to Sergeant Roper and the deputies, White cannot rely solely on the allegations in his pleadings. Mosher v. Saalfeld, 589 F. 2d 438, 442 (9th Cir.1978) (per curiam), cert. denied, 442 U.S. 941, 99 S.Ct. 2883, 61 L.Ed.2d 311 (1979). Rather, White must present some “significant probative evidence tending to support the complaint.” First Nat’l Bank v. Cities Serv. Co., 391 U.S. 253, 290, 88 S.Ct. 1575, 1593, 20 L.Ed.2d 569 (1968). Section 1…
• Est. OF Nelson A. Rockefeller v. Commissioner OF Internal Revenue, 762 F.2d 264 (2d Cir. 1985)
  …siness than being an intern pharmacist, so that expenses of attending courses on pharmacology were not deductible, Gary Antzoulatos, T.C.Memo. 1975-327 (1975).6 In Joel A. Sharon, 66 T.C. 515 (1976), aff'd, 591 F. 2d 1273 (9 Cir.1978), cert. denied, 442 U.S. 941, 99 S.Ct. 2883, 61 L.Ed.2d 311 (1979), the Tax Court disallowed an IRS attorney’s deductions for expenses related to taking the California bar examination. The court found that these expenditures would permit the taxpayer to engage in the new “trade…