Legal Opinion
Herbert M. Gannet and Ruth Gannet v. The United States
Court of Appeals for the Federal Circuit
Decided June 15, 1989No. 88-1214PublishedCited by 8 opinions
1Opinion of the Court
ARCHER, Circuit Judge.
This appeal is from the United States Claims Court, No. 476-86 T, in which the cross motion of the United States (government) for summary judgment was granted, the motion by appellants, Herbert M. Gannet and Ruth Gannet (Gannet), for summary judgment was denied, and Gannet’s complaint was dismissed. We affirm.
I
On September 4, 1985, Gannet filed amended federal income tax returns for the years 1978, 1979, 1980 and 1981, reflecting additional tax liabilities. Checks for the amounts owed plus interest were transmitted with the amended returns. Subsequently, the Internal…
2Cases cited6 opinions
- Consumer Product Safety Commission v. GTE Sylvania, Inc.Supreme Court of the United States · 1980
- Tennessee Valley Authority v. HillSupreme Court of the United States · 1978
- United States v. CorrellSupreme Court of the United States · 1967
- United States v. Vogel Fertilizer Co.Supreme Court of the United States · 1982
- Commissioner v. EngleSupreme Court of the United States · 1984
1 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Juanita A. Rosete v. Office of Personnel ManagementCourt of Appeals for the Federal Circuit · 1995
- Rjr Nabisco, Inc. v. United StatesCourt of Appeals for the Eleventh Circuit · 1992
- John L. Kane, Jr. v. United StatesCourt of Appeals for the Federal Circuit · 1994
- Gisele C. Fisher v. United StatesCourt of Appeals for the Federal Circuit · 1996
- General Electric Co. v. United StatesUnited States Court of Federal Claims · 2003
3 more not listed; retrieve them via the Exa API.