Legal Opinion
Brewer v. United States
District Court, S.D. New York
Decided May 21, 1991No. 90 Civ. 3423 (GLG)PublishedCited by 42 opinions
1Opinion of the Court
OPINION
GOETTEL, District Judge.
The Internal Revenue Service of the United States claims that the plaintiff in this case is a tax protestor. The plaintiff says that he is not. Nevertheless, in the years 1980 to 1982 and 1984 to 1987, plaintiff Boyd Richard Brewer, Sr. did not file tax returns. Despite being employed for many years, he claims that the United States tax laws are not applicable to him. This decision addresses a number of motions relating to litigation brought by the plaintiff in an effort to regain various properties which were seized and sold by the Internal Revenue Service…
2Cases cited24 opinions
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Commissioner v. ShapiroSupreme Court of the United States · 1976
- Lonsdale v. United StatesCourt of Appeals for the Tenth Circuit · 1990
- Mitchell Kopec v. Thomas A. Coughlin Iii, Dr. Raymond Broaddus, Robert W. Spence, Dr. Scheinfeld and F. Karcnik, M.D.Court of Appeals for the Second Circuit · 1991
- Louie N. Elias v. W.H. ConnettCourt of Appeals for the Ninth Circuit · 1990
19 more not listed; retrieve them via the Exa API.
3Cited by42 opinions
- Lunsford v. Comm'rUnited States Tax Court · 2001
- Michael J. Geiselman v. United States of America, Michael J. Geiselman v. United StatesCourt of Appeals for the First Circuit · 1992
- Maurice R. Huff, Nancy Huff v. United StatesCourt of Appeals for the Ninth Circuit · 1993
- Ronald James, and Kay James v. United StatesCourt of Appeals for the Tenth Circuit · 1992
- Bernice M. Gentry Charles F. Gentry v. United StatesCourt of Appeals for the Sixth Circuit · 1992
37 more not listed; retrieve them via the Exa API.