Legal Opinion
Qureshi v. United States
United States Court of Federal Claims
Decided August 31, 2005No. 04-382TPublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM OPINION AND FINAL ORDER
BRADEN, Judge.
This case concerns the automatic statutory application of the Alternative Minimum [Federal Income] Tax (“Alternative Minimum Tax”). See 26 U.S.C. § 55(a).
RELEVANT FACTS AND PROCEDURAL BACKGROUND1
On March 10, 2004, Plaintiff, proceeding pro se, filed a Complaint in the United States Court of Federal Claims seeking a refund of federal income taxes for the 2002 tax year. The Complaint alleges a “failure to release [Plaintiffs] income tax refund for the year 2002 for taxes already paid in violation of IRS Policies P-2-10, P-4-7 and P-4-ll[.]” Compl.…
2Cases cited14 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
- Hughes v. RoweSupreme Court of the United States · 1980
- United States v. MitchellSupreme Court of the United States · 1980
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3Cited by2 opinions
- Ibrahim v. CommissionerCourt of Appeals for the Eighth Circuit · 2015
- Ibrahim v. CommissionerCourt of Appeals for the Eighth Circuit · 2015