Legal Opinion
United States v. Reagan
District Court, D. Massachusetts
Decided January 14, 1987No. Civ. A. 85-1929-CPublishedCited by 5 opinions
1Opinion of the Court
MEMORANDUM
CAFFREY, Senior District Judge.
This is a civil action brought by the United States to recover from the defendant, Brenda A. Reagan, an erroneous refund of Internal Revenue taxes. The United States seeks to recover this money by way of four alternative grounds: erroneous refund, money paid by mistake; money had and received; and conversion. This Court has jurisdiction over the matter pursuant to §§ 7402 and 7405 of the Internal Revenue Code of 1954 (26 U.S.C.) and §§ 1340 and 1345 of Title 28, United States Code. The matter is now before the Court on plaintiffs motion for summary…
2Cases cited7 opinions
- United States v. WurtsSupreme Court of the United States · 1938
- Bertha Soltermann v. United StatesCourt of Appeals for the Ninth Circuit · 1959
- The United States of America v. The Russell Manufacturing CompanyCourt of Appeals for the Second Circuit · 1965
- Equilease Corporation, a New York Corporation v. John G. Hentz, Jr., and Third Party v. Lester Lando, Third-PartyCourt of Appeals for the Third Circuit · 1981
- United States v. AugspurgerDistrict Court, W.D. New York · 1978
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3Cited by5 opinions
- Pennoni v. United StatesUnited States Court of Federal Claims · 2007
- United States v. BellDistrict Court, D. Massachusetts · 1993
- Painewebber, Inc. v. LevyNew Jersey Superior Court Appellate Division · 1995
- Darr v. Internal Revenue ServiceUnited States Bankruptcy Court, D. Massachusetts · 2020
- United States v. MacPhailDistrict Court, S.D. Ohio · 2004