Legal Opinion

Kimble v. United States

United States Court of Federal Claims

Decided December 27, 2018No. 17-421Published

1Opinion of the Court

In the United States Court of Federal Claims No. 17-421 Filed: December 27, 2018 **************************************** *

26 U.S.C. § 6511

(Limitations On Credit * Or Refund); *

26 U.S.C. § 6672

(Failure To Collect And * Pay Over Tax); *

26 U.S.C. § 7121

(Closing Agreements); *

26 U.S.C. § 7422

(Civil Actions For * Refund); ALICE KIMBLE, *

28 U.S.C. § 1346

(United States As * Defendant); Plaintiff, *

28 U.S.C. § 1491

(Tucker Act); *

31 U.S.C. § 5314

(Records And Reports v. * On Foreign Financial Agency * Transactions); THE UNITED STATES, *

31 U.S.C. § 5321

(Civil Penalties); *

26 C.F.R. §…

2Cases cited25 opinions

  1. Steel Co. v. Citizens for a Better EnvironmentSupreme Court of the United States · 1998
  2. Spokeo, Inc. v. RobinsSupreme Court of the United States · 2016
  3. Safeco Insurance Co. of America v. BurrSupreme Court of the United States · 2007
  4. Mansfield, Coldwater & Lake Michigan Railway Co. v. SwanSupreme Court of the United States · 1884
  5. United States v. LarionoffSupreme Court of the United States · 1977

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