green
Positive treatment
Quoted verbatim 1×
4.3 score
“lthe maker of the overpayments is entitled to the credit or refund”
Treatment trajectory · 1984 → 2026 · click a year to view as-of
1984
2005
2026
Top citers, strongest first. 8 distinct citers.
How cited ↗
discussed
Cited as authority (quoted)
Gorski v. United States
lthe maker of the overpayments is entitled to the credit or refund
discussed
Cited "see"
Jenkins v. United States
See Gens v. United States, 222 Ct.Cl. 407 , 615 F.2d 1335, 1339 (1980), cert. denied, 459 U.S. 906 , 103 S.Ct. 209 , 74 L.Ed.2d 167 (1982) ("once the government has obtained a single satisfaction, it must abate all 100-percent penalty assessments which have arisen from the payroll tax liability”); see also Schultz v. United States, 918 F.2d 164, 167 (Fed.Cir.1990), cert. denied, 500 U.S. 906 , 111 S.Ct. 1686 , 114 L.Ed.2d 80 (1991); Kelly v. Lethert, 362 F.2d 629, 635 (8th Cir.1966);. .
discussed
Cited "see"
Keohan v. United States
See Gens v. United States, 222 Ct.Cl. 407 , 615 F.2d 1335, 1339 (Ct.Cl.1980), cert, denied, 459 U.S. 906 , 103 S.Ct. 209 , 74 L.Ed.2d 167 (1982) (By settling with one party, government affected the rights of other party because 100% penalty under § 6672 is collected only once).
cited
Cited "see"
Internal Revenue Service v. Blais
See Gens v. United States, 615 F.2d 1335, 1339 , 222 Ct.Cl. 407 (Ct.Cl.1980), cert. denied, 459 U.S. 906 , 103 S.Ct. 209 , 74 L.Ed.2d 167 (1982).
discussed
Cited "see, e.g."
Edens v. Goodyear Tire & Rubber Company
See, e.g., Wilkinson v. United States, 677 F.2d 998, 1002 (4th Cir.), cert. denied, 459 U.S. 906 , 103 S.Ct. 209 , 74 L.Ed.2d 167 (1982) (although disinclined to consider issue not raised below, court considered point anyway and found it meritless); Martin v. United States, 780 F.2d 1147 , 1150 n. 9 (4th Cir.1986) (court refused to address matter not raised below where another issue disposed of the case); Sanderson v. Rice, 777 F.2d 902 , 905 n. 4 (4th Cir.1985), cert. denied, 475 U.S. 1027 , 106 S.Ct. 1226 , 89 L.Ed.2d 336 (1986) (same); Newman v. Hy-Way Heat Systems, Inc., 789 F.2d 269, 271-…
discussed
Cited "see, e.g."
Edens v. Goodyear Tire & Rubber Co.
See, e.g., Wilkinson v. United States, 677 F.2d 998, 1002 (4th Cir.), cert. denied, 459 U.S. 906 , 103 S.Ct. 209 , 74 L.Ed.2d 167 (1982) (although disinclined to consider issue not raised below, court considered point anyway and found it merit-less); Martin v. United States, 780 F.2d 1147 , 1150 n. 9 (4th Cir.1986) (court refused to address matter not raised below where another issue disposed of the case); Sanderson v. Rice, 777 F.2d 902, 905 n. 4 (4th Cir.1985), cert. denied, 475 U.S. 1027 , 106 S.Ct. 1226 , 89 L.Ed.2d 336 (1986) (same); Newman v. Hy-Way Heat Systems, Inc., 789 F.2d 269, 271-…
discussed
Cited "see, e.g."
Zeleznik v. United States
See, e.g., Wilkinson v. United States, 677 F.2d 998, 1002 (4th Cir.), cert. denied, 459 U.S. 906 , 103 S.Ct. 209 , 74 L.Ed.2d 167 (1982). 19 The Zelezniks contend, however, that the application of this "injury and immediate cause" standard would be unjust in their case because a reasonable investigation begun in 1974 would not have turned up the INS involvement.
cited
Cited "see, e.g."
Zeleznik v. United States
See, e.g., Wilkinson v. United States, 677 F.2d 998, 1002 (4th Cir.), cert. denied, 459 U.S. 906 , 103 S.Ct. 209 , 74 L.Ed.2d 167 (1982).
Retrieving the full opinion text from the archive…
Richard H. GENS, et ux.
v.
UNITED STATES
v.
UNITED STATES
No. 82-84.
Supreme Court of the United States.
Oct 12, 1982.
103 S. Ct. 209
Published
Citer courts: Federal Claims (1)
Denied.