George Edward MacKinnon
How Judge MacKinnon rules, drawn from 30 signed orders. Every observation links to the order it came from.
Judge MacKinnon no longer hears cases. This profile is preserved as a historical record of how they ruled here.
About Judge MacKinnon
George Edward MacKinnon was a judge of the United States Court of Appeals for the District of Columbia Circuit. Appointed by President Richard M. Nixon, Judge MacKinnon received a commission on May 6, 1969. Judge MacKinnon assumed senior status on May 20, 1983 and served until death on May 1, 1995.
How Judge MacKinnon decides
Patterns drawn from this judge's own signed orders. Every observation links to the order it came from.
What persuades
In Schumann v. Commissioner, MacKinnon held that a partial liquidation distribution on stock-option shares was a disqualifying disposition under the tax provisions at issue and affirmed the Tax Court.
“Congress' specific enumeration of certain exceptions indicates that no other exceptions were intended.”
In Elrick v. Commissioner, MacKinnon applied Lyeth to the substance of the taxpayer's disputed claim to stock and reversed the Tax Court's treatment of the legal fees.
“Lyeth holds that it is the realities of the claim that control the characterization of the subsequent compromise or settlement, not the labels of the parties.”
Procedural preferences
In Carolina Freight Carriers v. ICC, MacKinnon affirmed the agency's construction of a motor carrier certificate under the clearly erroneous standard.
“It is standard law that the ICC's interpretation of a certificate should not be set aside unless it is clearly erroneous.”
In United States v. Wilson, MacKinnon held that the existing record did not establish an abuse of discretion in the trial court's handling of a juror issue and said the appellant could develop the issue through a Section 2255 proceeding.
“If appellant desires to press the matter further it is incumbent upon him to make a proper record in the District Court which he is permitted to do in a proceeding under 28 U.S.C. § 2255.”
Cautions
In Hardin v. City Title & Escrow, MacKinnon held that the one-year filing limit in the Real Estate Settlement Procedures Act was jurisdictional and could not be equitably tolled, then affirmed dismissal of the suit.
“Where a time limitation is jurisdictional, it must be strictly construed and will not be tolled or extended on account of fraud.”
Signed rulings
A grounded sample of orders signed by this judge, with the verbatim dispositive language.
“The ease is remanded to the district court for disposition consistent with this opinion.”
“Although we affirm the decision of the Board, we are of the opinion that the order should be modified to recognize more clearly the scope of the company's supervisory authority.”
“The action of the District Court in this case is affirmed.”
“We therefore affirm the decision of the district court in all respects but this one, and remand ... for reconsideration of prejudgment interest.”
“the Commission's decision is in all respects affirmed.”
“The three decisions of the Federal Communications Commission are affirmed in their entirety.”
“We accordingly affirm the action of the Commission.”
“The judgment of the district court is affirmed in all respects.”
A historical record
Judge MacKinnon no longer hears cases. This profile stays available as a record of how they ruled here. If you're preparing for a matter, start from the court's current bench.