Legal Opinion
Hamzik v. United States
United States Court of Federal Claims
Decided March 14, 2005No. 04-654TPublishedCited by 14 opinions
1Opinion of the Court
ORDER
ALLEGRA, Judge.
On April 14, 2004, plaintiff filed his complaint in this action, seeking a refund of an alleged overpayment of his taxes. On May 28, 2004, the Internal Revenue Service (IRS) sent plaintiff a notice of deficiency relating to the tax year in question. On June 14, 2004, defendant filed a motion to dismiss this complaint for lack of subject matter jurisdiction. Thereafter, this ease was stayed under section 7422(e) of the Internal Revenue Code (26 U.S.C.),1 which stay terminated, on its own accord, on October 25, 2004.
At issue is whether this court has jurisdiction over this…
2Cases cited16 opinions
- United States v. DalmSupreme Court of the United States · 1990
- Commissioner v. LundySupreme Court of the United States · 1996
- United States v. David N. MooreCourt of Appeals for the Seventh Circuit · 1980
- United States v. Morris Reid Smith, Jr.Court of Appeals for the Fifth Circuit · 1980
- United States v. Gary A. RickmanCourt of Appeals for the Tenth Circuit · 1980
11 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Waltner v. United StatesCourt of Appeals for the Federal Circuit · 2012
- McGann v. United StatesUnited States Court of Federal Claims · 2007
- Waltner v. United StatesUnited States Court of Federal Claims · 2011
- Kehmeier v. United StatesUnited States Court of Federal Claims · 2010
- Gregoline v. United StatesUnited States Court of Federal Claims · 2011
9 more not listed; retrieve them via the Exa API.