Legal Opinion
Haag v. United States
Court of Appeals for the First Circuit
Decided November 25, 2013No. 17-1108PublishedCited by 5 opinions
1Opinion of the Court
TORRUELLA, Circuit Judge.
This case marks the fourth time that taxpayer Kathleen Haag (“Haag”) has appeared before this court to litigate matters pertaining to her federal income tax liability. In this most recent episode, Haag claims that the district court erred when it dismissed her complaint, which sought equitable relief from judgment, for failure to state a claim. Haag’s claim is premised on her belief that I.R.S. Notice 2011-70, 2011-32 I.R.B. 135, 2011 WL 3035113 (“Notice 2011-70” or “the Notice”) affords her equitable relief from judgment and that our prior finding to the contrary was…
2Cases cited8 opinions
- Ashcroft v. IqbalSupreme Court of the United States · 2009
- Dedham Water Co., Inc. v. Cumberland Farms Dairy, Inc.Court of Appeals for the First Circuit · 1992
- Gray v. Evercore Restructuring L.L.C.Court of Appeals for the First Circuit · 2008
- Haag v. United StatesCourt of Appeals for the First Circuit · 2007
- Lantz v. Comm'rUnited States Tax Court · 2009
3 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Calderon-Serra v. Banco Santander Puerto RicoCourt of Appeals for the First Circuit · 2014
- Sergentakis v. ChannellDistrict Court, D. Massachusetts · 2017
- Dickey v. U.S. Bank Trust, N.A.District Court, D. Massachusetts · 2020
- Haag v. Comm'rUnited States Tax Court · 2014
- Kathleen Haag v. CommissionerUnited States Tax Court · 2014