Legal Opinion

Gaynor v. United States

United States Court of Federal Claims

Decided October 28, 2020No. 19-53Published

1Opinion of the Court

In the United States Court of Federal Claims No. 19-53T (Filed: October 28, 2020) ) GEORGE N. GAYNOR, ) ) Plaintiff, ) Tax refund claim; I.R.C. § 7422(a); I.R.C. ) § 6038; payment in full; penalties; v. ) administrative refund claim; notice of ) disallowance; six-month waiting THE UNITED STATES, ) period; IRS Form 5471; RCFC 12(b)(1). ) Defendant. ) ) Michael Cavalier Durney, Law Offices of Michael C. Durney, Washington, DC, for plaintiff. Miranda Bureau, United States Department of Justice, Tax Division, Washington, DC, for defendant. With her on the briefs were Richard E. Zuckerman,…

2Cases cited82 opinions

  1. Ashcroft v. IqbalSupreme Court of the United States · 2009
  2. United States v. TestanSupreme Court of the United States · 1976
  3. United States v. SherwoodSupreme Court of the United States · 1941
  4. United States v. MitchellSupreme Court of the United States · 1983
  5. Hal Roach Studios, Inc., a Delaware Corporation v. Richard Feiner and Company, Inc., a New York CorporationCourt of Appeals for the Ninth Circuit · 1990

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