Energy East Corp. v. United States, 645 F.3d 1358 (Fed. Cir. 2010). · Go Syfert
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Energy East Corp. v. United States, 645 F.3d 1358 (Fed. Cir. 2010). Cases Citing This Book View Copy Cite
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cited 2× by 2 distinct cases · …the plain language of the statute here controls and there is no need to seek a contrary legislative intent. at p. 1362 ⚠ not in text
39 citation events (39 in the last 25 years) across 5 distinct courts.
Strongest positive: Kassidy A. Perkins v. Douglas A. Collins (cavc, 2025-05-16)
Treatment trajectory · 2011 → 2026 · click a year to view as-of
2011 2018 2026
Top citers, strongest first. 10 distinct citers. How cited ↗
discussed Cited as authority (verbatim quote) Kassidy A. Perkins v. Douglas A. Collins
Vet. App. · 2025 · signal: see · quote attribution · 1 verbatim quote · confidence high
this court cannot simply add phrases or words that do not appear in the statute.
discussed Cited as authority (verbatim quote) Dwa Holdings LLC v. United States
Fed. Cir. · 2018 · quote attribution · 1 verbatim quote · confidence high
the plain language of the statute here controls and there is no need to seek a contrary legislative intent.
discussed Cited as authority (quoted) Dwa Holdings LLC v. United States
Fed. Cir. · 2018 · quote attribution · 1 verbatim quote · confidence low
the plain language of the statute here controls and there is no need to seek a contrary legislative intent.
examined Cited as authority (rule) Bank of America Corporation v. United States (4×)
W.D.N.C. · 2023 · confidence medium
Corp. v. United States, 645 F.3d 1358, 1361 (Fed.
cited Cited as authority (rule) Bank of America Corporation v. United States
Fed. Cir. · 2020 · confidence medium
Corp. v. United States, 645 F.3d 1358, 1359 (Fed.
examined Cited as authority (rule) Ford Motor Company v. United States (3×) also: Cited "see, e.g."
Fed. Cl. · 2017 · confidence medium
Id. at 1361, 1363 . *112 The Federal Circuit next examined the “same taxpayer” provision of Subsection 6621(d) in the context of three different merger situations.
discussed Cited as authority (rule) Dreamworks Animation,skg, Inc. and Subsidiaries v. United States
Fed. Cl. · 2016 · confidence medium
Corp. v. United States, 645 F.3d 1358, 1361 (Fed.
discussed Cited as authority (rule) Eaglehawk Carbon, Inc. v. United States
Fed. Cl. · 2015 · confidence medium
Indeed, the Federal Circuit has not discarded the rule since it commented in Resource Conservation that the rule was of “marginal assistance.” See Energy East Corp. v. United States, 645 F.3d 1358, 1361 (Fed.
examined Cited as authority (rule) Magma Power Co. v. United States (3×) also: Cited "see"
Fed. Cl. · 2011 · confidence medium
Energy East Corp. v. United States, 645 F.3d 1358, 1361 (Fed.Cir.2011) (“Energy East II ”).
discussed Cited "see" Bank of America Corporation v. United States (2×)
4th Cir. · 2025 · signal: see · confidence high
See Energy E., 645 F.3d at 1360 ; 26 U.S.C. § 6601 (f) (allowing interest netting if “any portion of a tax is satisfied by credit of an overpayment” under § 6402(a)).
Retrieving the full opinion text from the archive…
Energy East Corp.
v.
United States
2010-5132.
Court of Appeals for the Federal Circuit.
Oct 18, 2010.
645 F.3d 1358
2011 WL 2437775
Unpublished
1 passage pin-cited by 1 case
Pinpoint authority: bottom 83%
Citer courts: Federal Circuit (1)
[*~1358–1360]

NOTE: This order is nonprecedentiaL United States Court of Appeals for the Federal Circuit ENERGY EAST CORPORATION, Plaintiff-Appellant, v. UNITED STATES, Defendant-Appellee. 2010-5132 Appeal from the United States Court of Federal Claims in case no. 07-CV-812, Judge Mary Ellen Coster Williams. ON MOTION ORDER Energy East Corporation moves for a 15-day extension of time, until November 2, 2010, within which to file its brief. Upon consideration thereof, It Is Ordered That: The motion is granted. No further extensions should be anticipated.

[*~1361–1363]

ENERGY EAST CORPORATION v. US For The Court OCT 18 2010 /s/ Jan Horbaly Date Jan Horbaly Clerk cc: Lawrence T. Kass, Esq. Francesca U. Tamami, Esq. s21 FILED U.S. COURT OF APPEALS FOR THE FEDERAL CIRCUIT OCT 18 2010 JAN HORBALY CLERK