Legal Opinion
Boensel v. United States
United States Court of Federal Claims
Decided August 5, 2011No. 09-627TPublishedCited by 30 opinions
1Opinion of the Court
OPINION
FIRESTONE, Judge.
Pending before the court are the parties’ cross-motions for summary judgment. In this action, the plaintiff, Donald Boensel, seeks the recovery of $111,860 in federal estate tax, which the plaintiff remitted to the Internal Revenue Service (“IRS”) following the death of his father, John Boensel, in 1999. The core question in these motions for summary judgment is whether the remittance made by the plaintiff to the IRS following the death of his father in 1999 is more properly characterized as a tax deposit or as a tax payment. If the 1999 remittance is a tax deposit,…
2Cases cited20 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
- Telemac Cellular Corporation v. Topp Telecom, Inc.Court of Appeals for the Federal Circuit · 2001
- Rosenman v. United StatesSupreme Court of the United States · 1945
- New York Life Insurance Company v. United StatesCourt of Appeals for the Federal Circuit · 1997
15 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- Beres v. United StatesUnited States Court of Federal Claims · 2012
- Howard v. United StatesUnited States Court of Federal Claims · 2012
- Seven Resorts, Inc. v. United StatesUnited States Court of Federal Claims · 2013
- Ingram v. United StatesUnited States Court of Federal Claims · 2012
- James v. United StatesUnited States Court of Federal Claims · 2017
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