Legal Opinion
Prizer v. United States
United States Court of Claims
Decided November 25, 1986No. 483-86TPublishedCited by 13 opinions
1Opinion of the Court
OPINION
REGINALD W. GIBSON, Judge:
This is an individual income tax refund suit filed by plaintiffs, Robert and Robyn Prizer, for their taxable year ending December 31, 1978. Jurisdiction is premised in this court under 28 U.S.C. § 1491 (1982).1
Defendant responded to the complaint with a RUSCC 12(b)(4) motion to dismiss premised on the grounds that “the complaint fails to state a claim upon which relief can be granted.” Defendant’s Motion To Dismiss at 1. More specifically, defendant avers that subject action may not be maintained for said taxable year in this court because a “stipulated…
2Cases cited10 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Cromwell v. County of SacSupreme Court of the United States · 1877
- Emma R. Dorl v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1974
- Frank Erickson and Amelia Erickson v. The United StatesUnited States Court of Claims · 1962
- Hosking v. CommissionerUnited States Tax Court · 1974
5 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Solitron Devices, Inc. v. United StatesCourt of Appeals for the Eleventh Circuit · 1989
- Lark v. United StatesUnited States Court of Claims · 1989
- Mark Smith Construction Co. v. United StatesUnited States Court of Claims · 1988
- Solitron Devices, Inc. v. United StatesUnited States Court of Claims · 1989
- Dresser Industries, Inc. v. United StatesDistrict Court, N.D. Texas · 1999
8 more not listed; retrieve them via the Exa API.