Legal Opinion

Peretz v. United States

United States Court of Federal Claims

Decided December 4, 2020No. 18-1699Published

1Opinion of the Court

In the United States Court of Federal Claims No. 18-1699T Filed: December 4, 2020 * * * * * * * * * * * * * * * * * ** * MEIR PERETZ, * * Plaintiff, * Tax; Motion for Reconsideration; * v.

26 U.S.C. § 6532

Statute of * Limitations; Motion to Amend UNITED STATES, * Complaint; Refund; Deposit. * Defendant. * * * * * * * * * * * * * * * * * * * ** * Lawrence R. Kulak, Law Office of Lawrence R. Kulak, New York, NY, for plaintiff. Karen E. Servidea, Trial Attorney, Court of Federal Claims Section, Tax Division, United States Department of Justice, Washington, D.C., for defendant. With her was Mary…

2Cases cited72 opinions

  1. Landis v. North American Co.Supreme Court of the United States · 1936
  2. Pioneer Investment Services Co. v. Brunswick Associates Ltd. PartnershipSupreme Court of the United States · 1993
  3. United States v. BrockampSupreme Court of the United States · 1997
  4. Caldwell, Iii v. United StatesCourt of Appeals for the Federal Circuit · 2004
  5. Yuba Natural Resources, Inc. v. The United States, Defendant/cross-AppellantCourt of Appeals for the Federal Circuit · 1990

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