Legal Opinion

Strann v. United States

United States Court of Claims

Decided June 30, 1983No. 95-81TPublishedCited by 4 opinions

1Opinion of the Court

MEMORANDUM AND ORDER

SETO, Judge:

This tax case is before the court on defendant’s motion for summary judgment. Defendant seeks a judgment ordering that plaintiff failed to meet the conditions set forth in 31 U.S.C. § 562, which would allow her to recover a replacement check for funds misappropriated by a law firm which endorsed her tax refund check without authorization. For the reasons discussed below, defendant’s motion is denied.

BACKGROUND

In order to qualify for a replacement check, the plaintiff must satisfy each of the requirements set forth under 31 U.S.C. § 562.1 Koch v. Secretary of…

2Cases cited58 opinions

  1. Gomez v. ToledoSupreme Court of the United States · 1980
  2. Larson v. Domestic and Foreign Commerce Corp.Supreme Court of the United States · 1949
  3. Chrysler Corp. v. BrownSupreme Court of the United States · 1979
  4. Reiter v. Sonotone Corp.Supreme Court of the United States · 1979
  5. Moragne v. States Marine Lines, Inc.Supreme Court of the United States · 1970

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3Cited by4 opinions

  1. Curtin v. United StatesUnited States Court of Federal Claims · 2010
  2. Long Island Savings Bank, FSB v. United StatesUnited States Court of Federal Claims · 2002
  3. Clark v. United StatesDistrict Court, N.D. Indiana · 2002
  4. Horton Construction Co., Inc.Armed Services Board of Contract Appeals · 2020

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