Legal Opinion
Yamamoto v. United States
United States Court of Claims
Decided November 26, 1985No. 690-84TPublishedCited by 6 opinions
1Opinion of the Court
OPINION
MOODY R. TIDWELL, III, Judge.
This is a tax refund case which comes before this court under section 56 of the Internal Revenue Code of 1954 (hereinafter referred to as the Code). Plaintiff seeks a tax refund of federal income tax in the amount of $53,640.98 which represents tax deficiencies assessed by the Internal Revenue Service for the taxable years 1970 and 1971, including interest and penalties. The case comes before this court on Defendant’s Motion for Summary Judgment. Jurisdiction is conferred upon the court pursuant to 28 U.S.C. § 1491. See Eastport Steamship Corp. v. United…
2Cases cited13 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Cromwell v. County of SacSupreme Court of the United States · 1877
- Eastport Steamship Corporation v. The United StatesUnited States Court of Claims · 1967
- Graff v. CommissionerUnited States Tax Court · 1980
- Alvin v. Graff v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1982
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3Cited by6 opinions
- Prizer v. United StatesUnited States Court of Claims · 1986
- Bowen v. MassachusettsSupreme Court of the United States · 1988
- Hirshfield v. United StatesDistrict Court, S.D. New York · 2001
- Kettle v. United StatesUnited States Court of Federal Claims · 2012
- Bowen v. MassachusettsSupreme Court of the United States · 1988
1 more not listed; retrieve them via the Exa API.