Legal Opinion

Peretz v. United States

United States Court of Federal Claims

Decided May 31, 2020No. 18-1699Published

1Opinion of the Court

In the United States Court of Federal Claims No. 18-1699T Filed: May 31, 2020 * * * * * * * * * * * * * * * * * ** * MEIR PERETZ, * * Plaintiff, Tax Refund;

26 U.S.C. § 6532

* Statute of Limitations; 26 U.S.C. * v. § 7433; Motion to Dismiss; * Subject-Matter Jurisdiction; UNITED STATES, * Failure to State a Claim. * Defendant. * * * * * * * * * * * * * * * * * * * ** * Lawrence R. Kulak, Law Office of Lawrence R. Kulak, New York, NY, for plaintiff. Karen E. Servidea, Trial Attorney, Court of Federal Claims Section, Tax Division, United States Department of Justice, Washington, D.C., for…

2Cases cited86 opinions

Ashcroft v. IqbalSupreme Court of the United States · 2009
Bell Atlantic Corp. v. TwomblySupreme Court of the United States · 2007
Swierkiewicz v. Sorema N. A.Supreme Court of the United States · 2002
Arbaugh v. Y & H Corp.Supreme Court of the United States · 2006
Franchise Tax Bd. of Cal. v. Construction Laborers Vacation Trust for Southern Cal.Supreme Court of the United States · 1983

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