Legal Opinion
Furst v. United States
United States Court of Claims
Decided April 21, 1982No. 415-80TPublishedCited by 41 opinions
1Opinion of the CourtKashiwa, Judge
This federal income tax refund suit comes before the court on cross motions for summary judgment. Two major issues are raised by this case. The first is whether decedent gave the Internal Revenue Service sufficient information to constitute a timely informal refund claim. The second is whether collateral estoppel bars the Government from relitigating the merits of the substantive tax issues involved in this suit. After careful consideration of the parties’ submissions and after oral argument, we grant the plantiffs motion for summary judgment.
During the 1950’s Bette C. Graham, the decedent,…
2Cases cited15 opinions
- Montana v. United StatesSupreme Court of the United States · 1979
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Blonder-Tongue Laboratories, Inc. v. University of Illinois FoundationSupreme Court of the United States · 1971
- Tait v. Western Maryland Railway Co.Supreme Court of the United States · 1933
- United States v. KalesSupreme Court of the United States · 1941
10 more not listed; retrieve them via the Exa API.
3Cited by41 opinions
- Minehan v. United StatesUnited States Court of Federal Claims · 2007
- Mike Gustin v. United States of America, Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 1989
- Ammex, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2004
- United States v. Commercial National Bank of Peoria, as of the Estate of Joseph G. O'BrienCourt of Appeals for the Seventh Circuit · 1989
- Giles H. Miller, Jr., of the Estate of Virginia Fletcher Wood v. United StatesCourt of Appeals for the Fourth Circuit · 1991
36 more not listed; retrieve them via the Exa API.