Legal Opinion
Dixon v. United States
United States Court of Federal Claims
Decided January 18, 2022No. 20-1258Published
1Opinion of the Court
In the United States Court of Federal Claims No. 20-1258T Filed: January 18, 2022 ALAN C. DIXON, Plaintiff, v. THE UNITED STATES, Defendant. ORDER Alan C. Dixon (“Mr. Dixon”) challenges the Internal Revenue Service’s (“IRS”) denial of various tax refund requests. The United States moved for judgment on the pleadings. (Def’s Mot. for J. (“MJOP”), ECF No. 18). Prior to addressing that motion, the Court first determines whether Mr. Dixon should be allowed leave to cure deficiencies in his original Complaint. The Court finds that granting leave to amend the Complaint does not serve the interests…
2Cases cited19 opinions
- Foman v. DavisSupreme Court of the United States · 1962
- Zenith Radio Corp. v. Hazeltine Research, Inc.Supreme Court of the United States · 1971
- United States v. Felt & Tarrant Manufacturing Co.Supreme Court of the United States · 1931
- Kemin Foods, L.C. v. Pigmentos Vegetales Del Centro S.A. De C.V.Court of Appeals for the Federal Circuit · 2006
- Mitsui Foods, Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1989
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