Legal Opinion

Esposito v. United States

United States Court of Federal Claims

Decided March 27, 2006No. 05-475TPublishedCited by 3 opinions

1Opinion of the Court

OPINION

HORN, Judge.

Plaintiff Darlene R. Esposito filed a pro se complaint to claim additional refunds on her 1999 and 2000 tax years. Plaintiff alleged that the Internal Revenue Service (IRS) had miscalculated her tax refund for the 1999 and 2000 tax years, and that she is owed $6234.00 for the 1999 tax year and $6711.00 for the 2000 tax year. In an earlier decision, this court dismissed plaintiff’s 1999 tax year claim for lack of subject matter jurisdiction because that claim had already been reviewed, and rejected, by the United States Tax Court. See Esposito v. United States, 67 Fed.Cl.…

2Cases cited53 opinions

  1. Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
  2. Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
  3. Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
  4. Estelle v. GambleSupreme Court of the United States · 1976
  5. Haines v. KernerSupreme Court of the United States · 1972

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3Cited by3 opinions

  1. Ross v. United StatesDistrict Court, District of Columbia · 2013
  2. Esposito v. Department of the TreasuryDistrict Court, District of Columbia · 2012
  3. Perfect Form Manufacturing LLC v. United StatesUnited States Court of Federal Claims · 2022

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