Legal Opinion
Gordon v. United States
United States Court of Claims
Decided May 6, 1981No. 310-79TPublishedCited by 32 opinions
1Opinion of the CourtKashiwa, Judge
This case is before the court on defendant’s motion for summary judgment under Rule 101. We must decide whether a levy against a taxpayer’s property to collect federal income taxes may be contested in the Court of Claims by a third party who claims the property as his. If suit in this court is proper, we must then decide the proper period of limitation for such a suit. After considering the written and oral submissions of the parties, we conclude that this case is one within our jurisdiction under the Tucker Act, 28 U.S.C. § 1491 (1976),1 but that this suit is time barred.
The facts of this…
2Cases cited68 opinions
- Mullane v. Central Hanover Bank & Trust Co.Supreme Court of the United States · 1950
- Fuentes v. ShevinSupreme Court of the United States · 1972
- United States v. TestanSupreme Court of the United States · 1976
- Johnson v. Railway Express Agency, Inc.Supreme Court of the United States · 1975
- Brown v. General Services AdministrationSupreme Court of the United States · 1976
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3Cited by32 opinions
- Michael G. Radin v. United States of America and National Mediation BoardCourt of Appeals for the Fourth Circuit · 1983
- Alabama Hospital Ass'n v. United StatesUnited States Court of Claims · 1981
- Dahn v. United StatesCourt of Appeals for the Tenth Circuit · 1997
- Buser v. United StatesUnited States Court of Federal Claims · 2009
- Great-West Life Assurance Co. v. United StatesUnited States Court of Claims · 1982
27 more not listed; retrieve them via the Exa API.