Legal Opinion
Rinaldi v. United States
United States Court of Federal Claims
Decided November 24, 1993No. 92-648TPublishedCited by 8 opinions
1Opinion of the Court
OPINION
BRUGGINK, Judge.
This action is brought by Mrs. Mary A. Rinaldi1 and her son Edward R. Rinaldi, Jr. on behalf of the estate of Dr. Edward R. Rinaldi. They seek to recover estate taxes that they allege were paid wrongfully without Mrs. Rinaldi’s knowledge and as part of a criminal fraud by the attorney for the estate. The complaint alleges the existence of an implied-in-fact contract to return the money. The action currently is before the court on defendant’s motion to dismiss.2 Defendant *166urges that plaintiffs’ claim is founded upon the revenue laws of the United States. If defendant’s…
2Cases cited22 opinions
- Scheuer v. RhodesSupreme Court of the United States · 1974
- Eastport Steamship Corporation v. The United StatesUnited States Court of Claims · 1967
- United States v. DalmSupreme Court of the United States · 1990
- H.F. Allen Orchards, Elbert B. Schinmann, R.E. Redman & Sons, Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1984
- City of El Centro v. The United StatesCourt of Appeals for the Federal Circuit · 1990
17 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Demes v. United StatesUnited States Court of Federal Claims · 2002
- Murdock v. United StatesUnited States Court of Federal Claims · 2012
- In re Long-Distance Telephone Service Federal Excise Tax Refund LitigationCourt of Appeals for the D.C. Circuit · 2008
- Wertz v. United StatesUnited States Court of Federal Claims · 2002
- Perri v. United StatesUnited States Court of Federal Claims · 2002
3 more not listed; retrieve them via the Exa API.