Legal Opinion
Moore v. United States
District Court, E.D. Virginia
Decided June 6, 1996No. Action 2:94cv517PublishedCited by 8 opinions
1Opinion of the Court
OPINION
MacKENZIE, District Judge.
The Plaintiffs in this tax case, Robert G. and Frances R. Moore (“the Moores”), seek a refund of $47,477 in taxes they allege were erroneously assessed and collected by the Defendant, the United States of America (“the Government”), acting through the Internal Revenue Service (“IRS”), for the 1986 tax year. 1 The Government has filed a counterclaim for $290,763 in unpaid taxes and interest for the 1986 tax year. Jurisdiction in this Court is proper pursuant to 28 U.S.C. § 1346(a)(1) and (c) (1994) and 26 U.S.C. § 7401 (1994). For the reasons set forth in the…
2Cases cited37 opinions
- Penn Central Transportation Co. v. New York CitySupreme Court of the United States · 1978
- Lucas v. South Carolina Coastal CouncilSupreme Court of the United States · 1992
- Pennsylvania Coal Co. v. MahonSupreme Court of the United States · 1922
- Hodel v. Virginia Surface Mining & Reclamation Assn., Inc.Supreme Court of the United States · 1981
- Armstrong v. United StatesSupreme Court of the United States · 1960
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3Cited by8 opinions
- Boise Cascade Corporation v. United StatesCourt of Appeals for the Federal Circuit · 2002
- Reading & Bates Corp. v. United StatesUnited States Court of Federal Claims · 1998
- Southwest Center for Biological Diversity v. BartelDistrict Court, S.D. California · 2006
- Lopes v. City of PeabodyMassachusetts Supreme Judicial Court · 1999
- City of Ridgeland v. National Park ServiceDistrict Court, S.D. Mississippi · 2002
3 more not listed; retrieve them via the Exa API.