Legal Opinion
Martin v. United States
United States Court of Federal Claims
Decided February 24, 2012No. Nos. 11-260 T, 11-496 T, 11-756 TPublishedCited by 3 opinions
1Opinion of the Court
OPINION and ORDER
HEWITT, Chief Judge.
Before the court is plaintiffs Motion for Reconsideration of Dismissal Judgment, of January 13, 2012 (plaintiffs Motion or Pl.’s Mot.), Docket Number (Dkt. No.) 38, filed February 6, 2012. Plaintiff moves the court for reconsideration of the court’s January 13, 2012 Opinion and Order, Martin v. United States, 102 Fed.Cl. 779 (2012). See Pl.’s Mot. 2. In Martin, plaintiff claimed that the Internal Revenue Service (IRS or defendant) and plaintiff were parties to an implied contract involving a Notice of Federal Tax Lien (NOFTL) filed by the IRS against…
2Cases cited20 opinions
- Yuba Natural Resources, Inc. v. The United States, Defendant/cross-AppellantCourt of Appeals for the Federal Circuit · 1990
- Merritt v. United StatesSupreme Court of the United States · 1925
- Fru-Con Construction Corp. v. United StatesUnited States Court of Federal Claims · 1999
- United States v. Horton R. PruddenCourt of Appeals for the Fifth Circuit · 1970
- United States v. Nicholas J. TweelCourt of Appeals for the Fifth Circuit · 1977
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3Cited by3 opinions
- Cyios Corporation v. United StatesUnited States Court of Federal Claims · 2015
- Lone Star Industries, Inc. v. United StatesUnited States Court of Federal Claims · 2013
- Childers v. United StatesUnited States Court of Federal Claims · 2014