Legal Opinion
Murphy v. United States
Court of Appeals for the First Circuit
Decided January 25, 1995No. 94-1070PublishedCited by 446 opinions
1Opinion of the Court
STAHL, Circuit Judge.
This appeal arises from the dismissal of a suit brought by plaintiff-appellant John Murphy for a tax refund and damages stemming from an alleged illegal or erroneous tax collection. Because we agree with the district court that Murphy has failed to establish a waiver of sovereign immunity, we affirm.
I
Background
Prior to 1972, Murphy formed Capeway Construction Company (“Capeway”) as a partnership with Edward Laffey. In 1972, Capeway failed to submit payroll taxes to the federal government for the quarters ending on June 30 and September 30 of that year. At the end of 1972,…
2Cases cited21 opinions
- Scheuer v. RhodesSupreme Court of the United States · 1974
- United States v. Whiting Pools, Inc.Supreme Court of the United States · 1983
- United States v. DalmSupreme Court of the United States · 1990
- United States v. MottazSupreme Court of the United States · 1986
- Washington Legal Foundation v. Massachusetts Bar FoundationCourt of Appeals for the First Circuit · 1993
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3Cited by446 opinions
- Valentin-De-Jesus v. United HealthcareCourt of Appeals for the First Circuit · 2001
- Glassman v. Computervision Corp.Court of Appeals for the First Circuit · 1996
- Aversa v. United StatesCourt of Appeals for the First Circuit · 1996
- Jamie Viqueira v. First BankCourt of Appeals for the First Circuit · 1998
- Mills v. State of MaineCourt of Appeals for the First Circuit · 1997
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