Legal Opinion
Cooper v. US EX REL., COMMISSIONER OF IRS
District Court, N.D. Texas
Decided June 21, 2007No. Civil Action No. 3:06-CV-1737-DPublished
1Opinion of the Court
513 F.Supp.2d 747 (2007)
Jay Sandon COOPER, Plaintiff,
v.
UNITED STATES of America, by and through its agent COMMISSIONER OF INTERNAL REVENUE SERVICE, Defendant.
Civil Action No. 3:06-CV-1737-D.
United States District Court, N.D. Texas, Dallas Division.
June 21, 2007.
Jay Sandon Cooper, Plano, TX, pro se.
Christopher R. Egan, U.S. Department of Justice, Dallas, TX, for Defendant.
MEMORANDUM OPINION AND ORDER
SIDNEY A. FITZWATER, District Judge.
This tax refund suit turns on whether the Internal Revenue Service ("IRS") can defeat a taxpayer's refund suit based on a ground not given in its notice…
2Cases cited20 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
- Little v. Liquid Air Corp.Court of Appeals for the Fifth Circuit · 1994
- United States v. JanisSupreme Court of the United States · 1976
- Helvering v. TaylorSupreme Court of the United States · 1935
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