Legal Opinion
Montiel v. United States
United States Court of Federal Claims
Decided August 7, 2014No. 1:13-cv-00882PublishedCited by 1 opinion
1Opinion of the Court
Tax case; claim for refund of taxes paid by a person alleged to be a nonresident alien; timeliness of request for refund; I.R.C. §§ 6511, 7422; genuine dispute of jurisdictional fact
OPINION AND ORDER
LETTOW, Judge
In this tax case, plaintiff Maria Montiel seeks to obtain a refund for her 2007 and 2008 federal income taxes, which she contends were erroneously collected from her by the Internal Revenue Service (“IRS”). Pending before the court is the government’s motion to dismiss for lack of subject matter jurisdiction pursuant to Rule 12(b)(1) of the Rules of the United States Court of Federal…
2Cases cited30 opinions
- McNutt v. General Motors Acceptance Corp.Supreme Court of the United States · 1936
- United States v. TestanSupreme Court of the United States · 1976
- United States v. MitchellSupreme Court of the United States · 1983
- Karen S. Reynolds v. Army and Air Force Exchange ServiceCourt of Appeals for the Federal Circuit · 1988
- United States v. DalmSupreme Court of the United States · 1990
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3Cited by1 opinion
- Dreamworks Animation,skg, Inc. and Subsidiaries v. United StatesUnited States Court of Federal Claims · 2016