Legal Opinion
Sarmiento v. United States
Court of Appeals for the Second Circuit
Decided May 2, 2012No. 11-3752(L)PublishedCited by 38 opinions
1Opinion of the Court
KATZMANN, Circuit Judge:
In this case, we are called on, in principal part, to determine whether specialized tax terms in an Offer-in-Compromise (“OIC”) agreement derive their meaning from the Internal Revenue Code or from ordinary “plain English.” Plaintiffs-Appellants German Sarmiento and Aura Montoya (“plaintiffs”) filed this action seeking to recover tax refunds that Defendantr-Appellee the United States withheld from them pursuant to OIC agreements they each entered into with the United States Internal Revenue Service (“IRS”) in 2007. Under the OIC program, authorized under § 7122(a) of…
2Cases cited16 opinions
- Ashcroft v. IqbalSupreme Court of the United States · 2009
- Chambers v. Time Warner, Inc.Court of Appeals for the Second Circuit · 2002
- Holmes v. GrubmanCourt of Appeals for the Second Circuit · 2009
- Sorenson v. Secretary of the TreasurySupreme Court of the United States · 1986
- Stuart L. Bell v. Cendant Corporation, American Arbitration AssociationCourt of Appeals for the Second Circuit · 2002
11 more not listed; retrieve them via the Exa API.
3Cited by38 opinions
- ONY, Inc. v. Cornerstone Therapeutics, Inc.Court of Appeals for the Second Circuit · 2013
- McConologue v. Smith & Nephew, Inc.District Court, D. Connecticut · 2014
- Skakel v. GraceDistrict Court, D. Connecticut · 2014
- Conn. Fair Hous. Ctr. v. Corelogic Rental Prop. Solutions, LLCDistrict Court, D. Connecticut · 2019
- Pedersen v. Office of Personnel ManagementDistrict Court, D. Connecticut · 2012
33 more not listed; retrieve them via the Exa API.