Legal Opinion
Schiff v. United States
United States Court of Claims
Decided September 19, 1991No. 90-780TPublishedCited by 11 opinions
1Opinion of the Court
OPINION
REGINALD W. GIBSON, Judge:
In this tax refund case, plaintiff, Irwin A. Schiff, seeks a refund of $18,260.34 for income taxes, penalties, and interest assessed for the 1974 taxable year allegedly in violation of the due process and taxing clauses of the Constitution, several sections of the 1954 Internal Revenue Code (IRC), and various Treasury Department regulations. The United States, acting through the Department of the Treasury, Internal Revenue Service (IRS or defendant), has filed a RUSCC 12(b)(1) motion to dismiss for lack of jurisdiction asserting that Mr. Schiff cannot pursue a…
2Cases cited27 opinions
- Christianson v. Colt Industries Operating Corp.Supreme Court of the United States · 1988
- Karen S. Reynolds v. Army and Air Force Exchange ServiceCourt of Appeals for the Federal Circuit · 1988
- Myers v. Bethlehem Shipbuilding Corp.Supreme Court of the United States · 1938
- Data Disc, Incorporated v. Systems Technology Associates, Inc.Court of Appeals for the Ninth Circuit · 1977
- Flora v. United StatesSupreme Court of the United States · 1960
22 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- In Re ShapiroUnited States Bankruptcy Court, E.D. Pennsylvania · 1995
- Levitsky v. United StatesUnited States Court of Federal Claims · 1992
- Usibelli Coal Mine v. United StatesUnited States Court of Federal Claims · 2002
- Inter-Coastal Xpress, Inc. v. United StatesUnited States Court of Federal Claims · 2001
- Simmons v. United StatesUnited States Court of Federal Claims · 1993
6 more not listed; retrieve them via the Exa API.