Strann v. United States
United States Court of Claims
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
- Gomez v. ToledoSupreme Court of the United States · 1980
- Larson v. Domestic and Foreign Commerce Corp.Supreme Court of the United States · 1949
- Chrysler Corp. v. BrownSupreme Court of the United States · 1979
- Reiter v. Sonotone Corp.Supreme Court of the United States · 1979
- Moragne v. States Marine Lines, Inc.Supreme Court of the United States · 1970
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3Cited by4 opinions
- Curtin v. United StatesUnited States Court of Federal Claims · 2010
- Long Island Savings Bank, FSB v. United StatesUnited States Court of Federal Claims · 2002
- Clark v. United StatesDistrict Court, N.D. Indiana · 2002
- Horton Construction Co., Inc.Armed Services Board of Contract Appeals · 2020