Legal Opinion
Estate of Rao v. United States
District Court, S.D. New York
Decided November 25, 1997No. 97 CIV. 3455 JSRPublishedCited by 2 opinions
1Opinion of the Court
OPINION AND ORDER
RAKOFF, District Judge.
According to the Internal Revenue Service, “Our goal at the IRS is to protect your rights so that you will have the highest confidence in the integrity, efficiency, and fairness of our tax system.” See Complaint, Ex. K (‘Tour Rights as a Taxpayer”). Our goal at the federal courts is (among other things) to help the IRS keep its word. A modest award of costs and attorneys’ fees to the prevailing plaintiff in this case may encourage such confidence.
The underlying dispute traces back to December 28, 1989, when the executrix of the Estate of Paul P. Rao,…
2Cases cited14 opinions
- Pierce v. UnderwoodSupreme Court of the United States · 1988
- Hewitt v. HelmsSupreme Court of the United States · 1987
- LaRouche v. KezerCourt of Appeals for the Second Circuit · 1994
- Guthrie v. SawyerCourt of Appeals for the Tenth Circuit · 1992
- Rena Falik v. The United States of AmericaCourt of Appeals for the Second Circuit · 1965
9 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Estate of Lute Ex Rel. Lane v. United StatesDistrict Court, D. Nebraska · 1998
- Oak Grove Technologies, LLC v. United StatesUnited States Court of Federal Claims · 2021