Legal Opinion
Toker v. United States
District Court, S.D. New York
Decided March 21, 1997No. 95 Civ. 3609 (SS)PublishedCited by 2 opinions
1Opinion of the Court
OPINION AND ORDER
SOTOMAYOR, District Judge.
Plaintiffs Alfred Toker and Annette Toker seek tax refunds, from the defendant Internal Revenue Service, for the years 1982, 1983, and 1984. According to the allegations set forth in their Complaint, the IRS mistakenly disallowed certain deductions, claimed by the Tokers for each of those years, in connection with the couple’s partnership interest in “Term Associates Partnership.” The Tokers contend that they paid the IRS for these years under protest, and upon the specific understanding that their money would be refunded in the event of a subsequent…
2Cases cited22 opinions
- Scheuer v. RhodesSupreme Court of the United States · 1974
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Heckler v. Community Health Services of Crawford County, Inc.Supreme Court of the United States · 1984
- United States v. International Building Co.Supreme Court of the United States · 1953
- Andersen Consulting v. The United States, and Computer Sciences Corporation, IntervenorCourt of Appeals for the Federal Circuit · 1992
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3Cited by2 opinions
- United States v. HanselDistrict Court, N.D. New York · 1998
- Grossman v. United StatesUnited States Court of Federal Claims · 2003