Legal Opinion
Miner v. United States
United States Court of Claims
Decided May 31, 1988No. 432-84TPublishedCited by 5 opinions
1Opinion of the Court
ORDER
FUTEY, Judge.
This case is before the court on defendant’s motion for amendment of judgment pursuant to RUSCC 59(d) or, in the alterna*771tive, RUSCC 60(b). For the reasons stated hereinafter, defendant’s motion is denied.
BACKGROUND
The complaint was filed by plaintiffs on August 22, 1984, pursuant to 28 U.S.C. § 1491 and 26 U.S.C. § 7422, seeking a refund of federal income taxes paid in the years 1978 and 1980. Plaintiffs, filing jointly as husband and wife, paid income taxes for 1978 in the net amount of $4,768 and for 1980 in the net amount of $5,408.84. In 1982 the plaintiffs filed amended…
2Cases cited5 opinions
- Harriet H. Hoffman, of the Estate of Ivan M. Hoffman v. Anthony Celebrezze, Secretary of Health, Education and WelfareCourt of Appeals for the Eighth Circuit · 1969
- Greenspahn v. Joseph E. Seagram & Sons, Inc.Court of Appeals for the Second Circuit · 1951
- Morse Boulger Destructor Company v. Camden Fibre Mills, Inc.Court of Appeals for the Third Circuit · 1956
- Kaiser Aluminum & Chemical Corporation v. The United StatesUnited States Court of Claims · 1969
- Exxon Corp. v. United StatesUnited States Court of Claims · 1987
3Cited by5 opinions
- BMY—Combat Systems Division of Harsco Corp. v. United StatesUnited States Court of Federal Claims · 1997
- Solitron Devices, Inc. v. United StatesUnited States Court of Claims · 1989
- Patton v. Secretary of the Department of Health & Human ServicesUnited States Court of Federal Claims · 1993
- Matos v. Secretary of Department of Health & Human ServicesUnited States Court of Federal Claims · 1993
- Information Systems & Networks Corp. v. United StatesUnited States Court of Claims · 1992