Legal Opinion
Cohen v. United States
District Court, S.D. New York
Decided February 28, 2014No. 12 CIV. 5828 GWGPublishedCited by 2 opinions
1Opinion of the Court
OPINION AND ORDER
GABRIEL W. GORENSTEIN, United States Magistrate Judge.
Plaintiffs Bentsion Cohen and Naomi Cohen brought this action seeking a refund of a federal income tax assessment. The Court held a bench trial and, for the *653reasons stated below, finds in favor of the defendant.
I. BACKGROUND
On July 31, 2012, plaintiffs Bentsion Cohen (“Bentsion”) and Naomi Cohen (“Naomi”) (collectively, “the Cohens”) filed a complaint against the United States of America seeking a refund of federal income tax pursuant to 26 U.S.C. § 7422. See Complaint, filed July 31, 2012 (Docket # 1) (“Compl.”). The…
2Cases cited9 opinions
- Neonatology Assocs., P.A. v. Comm'rUnited States Tax Court · 2000
- Krist v. Kolombos Rest. Inc.Court of Appeals for the Second Circuit · 2012
- Dudley B. Merkel Ladonna K. Merkel David A. Hepburn, and Nancy J. Hepburn v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1999
- Albert J. Taggi & Ann D. Taggi v. United StatesCourt of Appeals for the Second Circuit · 1994
- Eugene Holmes, Margaret Holmes, as Voluntary Administrator for Eugene Holmes (Deceased), and Mark Holmes v. United StatesCourt of Appeals for the Second Circuit · 1996
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3Cited by2 opinions
- State Tax Assessor v. Kraft Foods Group, Inc.Supreme Judicial Court of Maine · 2020
- Kiczuk v. United StatesDistrict Court, D. Connecticut · 2023