Legal Opinion
Heger v. United States
United States Court of Federal Claims
Decided January 20, 2012No. 11-134TPublishedCited by 14 opinions
1Opinion of the Court
OPINION AND ORDER
LETTOW, Judge.
In this tax-refund case, plaintiff Robert M. Heger seeks the refund of $311,640.36 paid by a title company on his behalf to the Internal Revenue Service (“IRS”) for taxes, penalties, and interest allegedly owed for tax yeai-s 1996 through 2001. The United States (“the government”) has counterclaimed for $36,025.17 for taxes, penalties, and interest allegedly owed and unpaid by Mr. Heger for the 2006 tax year. Mr. Heger has moved for summary judgment regarding the taxes and penalties for 1996 through 2001 on the grounds that he had no taxable income for those…
2Cases cited59 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
- Erickson v. PardusSupreme Court of the United States · 2007
- Adickes v. S. H. Kress & Co.Supreme Court of the United States · 1970
54 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Montano Electrical Contractor v. United StatesUnited States Court of Federal Claims · 2014
- Robert M. Heger v. United StatesUnited States Court of Federal Claims · 2014
- Teresa Tiernan v. United StatesUnited States Court of Federal Claims · 2013
- Herrmann v. United StatesUnited States Court of Federal Claims · 2016
- Sandoval Lua v. United StatesUnited States Court of Federal Claims · 2015
9 more not listed; retrieve them via the Exa API.