Legal Opinion
Crocker v. United States
District Court, S.D. New York
Decided April 29, 1983No. 81 Civ. 3850 (LBS)PublishedCited by 9 opinions
1Opinion of the Court
OPINION
SAND, District Judge.
Frank M. Crocker seeks a refund of federal income taxes, penalties and interest paid in 1980 for the tax years 1974 and 1975. Jurisdiction over the Internal Revenue Service (“IRS”) is conferred by 28 U.S.C. § 1346(a)(1). The government has moved for dismissal of the complaint for lack of subject matter jurisdiction. Fed.R. Civ.P. 12(b)(1).
FACTS
In 1975 and 1976, Crocker produced and submitted to a grand jury all of his financial records for the tax years 1974 and 1975 in compliance with subpoenas issued by the United States District Court, District of New Jersey.…
2Cases cited15 opinions
- United States v. Memphis Cotton Oil Co.Supreme Court of the United States · 1933
- United States v. Felt & Tarrant Manufacturing Co.Supreme Court of the United States · 1931
- United States v. KalesSupreme Court of the United States · 1941
- Angelus Milling Co. v. CommissionerSupreme Court of the United States · 1945
- Newton v. United StatesUnited States Court of Claims · 1958
10 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Willis v. Department of the Treasury, Internal Revenue ServiceDistrict Court, S.D. New York · 1994
- Silberman v. United StatesUnited States Court of Federal Claims · 1998
- Western Co. of North America v. United StatesUnited States Court of Federal Claims · 2002
- Hoang Minh Pham v. United StatesUnited States Court of Federal Claims · 1999
- Hope Hospice Inc v. United StatesDistrict Court, N.D. Alabama · 2023
4 more not listed; retrieve them via the Exa API.