Judge Circuit Judge Joel Carson

2 court opinions authored by Judge Circuit Judge Joel Carson. AI-powered plain English summaries, key holdings, and legal analysis.

2 opinions analyzed.

Courts

ca10 (2)

Frequently Decided Topics

Excise tax on private aircraft (1)Interpretation of "control" exception in tax law (1)Administrative Procedure Act (APA) deference to agency interpretations (1)Chevron U.S.A., Inc. v. Natural Resources Defense Council, Inc. deference (1)Tax refund claims (1)Burden of proof in tax refund litigation (1)Federal income tax classification of foreign subsidiaries (1)"Check-the-box" regulations (1)

Opinions by Judge Circuit Judge Joel Carson (2)

Standard Insurances v. IRS

Tenth Circuit Denies Tax Refund for Private Aircraft Excise Tax

ca10 · 2025-12-22 · Defendant Win · Impact: 30/100

Standard Insurances v. IRS, decided by Tenth Circuit on December 22, 2025, resulted in a defendant win outcome. The Tenth Circuit affirmed the district court's decision, holding that Standard Insuranc...

Liberty Global v. CIR

Tenth Circuit Upholds "Check-the-Box" Election for Foreign Subsidiaries

ca10 · 2025-08-22 · Defendant Win · Impact: 30/100

Liberty Global v. CIR, decided by Tenth Circuit on August 22, 2025, resulted in a defendant win outcome. The Tenth Circuit affirmed the Tax Court's decision, holding that Liberty Global's "check-the-b...

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