United States First Circuit

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Robb Evans & Associates, LLC v. US, 15-2552

In a tax-refund suit brought by a court-appointed receiver, involving the meaning and application of 26 U.S.C. section 1341(a), which addresses the situation of a taxpayer who pays taxes on income that she must later restore because it is established in a subsequent year that she did not have an unrestricted right to the income, the district court's denial of the government's motion to dismiss is reversed where the district court erred in its application by not following the the clear language of the statute as written.

Appellate Information

  • Argued
  • Submitted
  • Decided
  • Published 2017/03/03




  • United States First Circuit


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