Legal Opinion

Johnsen v. United States

District Court, E.D. New York

Decided February 15, 1991No. CV 89-2089 (RJD)PublishedCited by 20 opinions

1Opinion of the Court

MEMORANDUM AND ORDER

DEARIE, District Judge.

The government has moved to dismiss plaintiffs’ action for a tax refund pursuant to 26 U.S.C. § 6511(b)(2)(A). For the reasons that follow, defendant’s motion is DENIED.

BACKGROUND

In 1983, the Multzmans overpaid approximately twenty-five thousand dollars in taxes to the government. A completed tax return for that year remained unsigned in their home.

For some time prior to 1983, the Multz-mans were extremely eccentric, spoke to nonexistent persons and lived under hazardous conditions despite their healthy financial status. In early 1985, Ethel…

2Cases cited6 opinions

  1. Irwin v. Department of Veterans AffairsSupreme Court of the United States · 1991
  2. United States v. DalmSupreme Court of the United States · 1990
  3. John Barren, an Incompetent, by His Guardian, Henrietta Barren v. United StatesCourt of Appeals for the Third Circuit · 1988
  4. Homero Lopez v. Citibank, N.A.Court of Appeals for the First Circuit · 1987
  5. Carl Stephen Thomas v. J.W. HumfieldCourt of Appeals for the Fifth Circuit · 1990

1 more not listed; retrieve them via the Exa API.

3Cited by20 opinions

  1. Charles J. Oropallo v. United StatesCourt of Appeals for the First Circuit · 1993
  2. Smith v. DerwinskiUnited States Court of Appeals for Veterans Claims · 1992
  3. Webb v. United StatesCourt of Appeals for the Fourth Circuit · 1995
  4. Marian Brockamp, Administrator and Sole Residuary Beneficiary of the Estate of Stanley B. McGill Deceased v. United StatesCourt of Appeals for the Ninth Circuit · 1995
  5. Wiltgen v. United StatesDistrict Court, N.D. Iowa · 1992

15 more not listed; retrieve them via the Exa API.

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