Legal Opinion
Gerd Topsnik v. United States
United States Court of Federal Claims
Decided December 12, 2013No. 12-58TPublishedCited by 9 opinions
1Opinion of the Court
ORDER
LETTOW, Judge.
In this tax case, plaintiff, Gerd Topsnik, seeks a refund of income taxes paid via lien and levy for 1992, 1993, 1999, 2000, and 2001. Mr. Topsnik is a nonresident alien as to the United States, with a residence in Germany, who owned stock in a company located in California. That stock was redeemed by the company in 2004, with part of the redemption price paid in monthly installments. The Internal Revenue Service (“IRS”) levied upon these installment payments to collect most of the taxes in dispute. At this juncture, a salient issue is a procedural matter, i.e., whether…
2Cases cited7 opinions
- Landis v. North American Co.Supreme Court of the United States · 1936
- Clinton v. JonesSupreme Court of the United States · 1997
- Henry Hendler, Paul Garrett, Tillie Goldring, as Trustees, and Henry Hendler and Irving Gronsky v. The United StatesCourt of Appeals for the Federal Circuit · 1991
- Brandt v. United StatesCourt of Appeals for the Federal Circuit · 2013
- The Cherokee Nation of Oklahoma v. The United States, the Choctaw Nation of Oklahoma and the Chickasaw Nation v. United StatesCourt of Appeals for the Federal Circuit · 1997
2 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Topsnik v. CommissionerUnited States Tax Court · 2014
- Topsnik v. United StatesUnited States Court of Federal Claims · 2015
- Topsnik v. Comm'rUnited States Tax Court · 2016
- Asarco v. Noranda MiningDistrict Court, D. Utah · 2022
- Gerd Topsnik v. CommissionerUnited States Tax Court · 2014
4 more not listed; retrieve them via the Exa API.