Legal Opinion
Ihasz v. United States
District Court, D. Vermont
Decided October 1, 1997No. 1:96-cv-00384PublishedCited by 5 opinions
1Opinion of the Court
RULING ON MOTION TO DISMISS AND MOTION FOR SUMMARY JUDGMENT
(papers 12 and 15)
MURTHA, Chief Judge.
Plaintiffs (hereinafter “taxpayers”) brought this action pursuant to 26 U.S.C. § 7433, seeking a judgment abating interest assessed against them by the Internal Revenue Service (IRS). Before the Court are defendant United States’s Motion to Dismiss and taxpayers’ Motion for Summary Judgment. For the reasons stated below, the Motion to Dismiss is GRANTED and the Motion for Summary Judgment is DENIED.
I. Background
For purposes of this ruling, the facts in this matter are set forth as alleged in the…
2Cases cited13 opinions
- United States v. Nordic Village, Inc.Supreme Court of the United States · 1992
- Soriano v. United StatesSupreme Court of the United States · 1957
- Josiah Haynesworth and Fred Hancock v. Frank P. Miller, Chief, Law Enforcement Section, Office of the Corporation Counsel, (Two Cases)Court of Appeals for the D.C. Circuit · 1987
- McMahon v. United StatesSupreme Court of the United States · 1951
- Fed. Sec. L. Rep. P 91,922 James Bloor v. Carro, Spanbock, Londin, Rodman & FassCourt of Appeals for the Second Circuit · 1985
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3Cited by5 opinions
- Amoco Production Co. v. Aspen GroupDistrict Court, D. Colorado · 1999
- Brewer v. CommissionerDistrict Court, S.D. Alabama · 2006
- Rotte v. United StatesDistrict Court, S.D. Florida · 2009
- Zolman v. Internal Revenue ServiceDistrict Court, W.D. Michigan · 1999
- Bowen v. United StatesDistrict Court, W.D. New York · 2025