Legal Opinion
Magnone v. United States
District Court, S.D. New York
Decided October 19, 1989No. 89 Civ. 1837 (MBM), 89 Civ. 1838 (MBM)PublishedCited by 16 opinions
1Opinion of the Court
AMENDED OPINION AND ORDER
MUKASEY, District Judge.
Plaintiffs Michael Magnone and Joseph and Rose Magnone sue under 26 U.S.C. § 7422 to recover sums paid to the Internal Revenue Service, which plaintiffs characterize as the amount of interest that accrued during 1979 on their 1974, 1975 and 1976 tax deficiencies. Although plaintiffs do not cite in their complaints the code section under which they seek relief, they state in their memorandum that they are suing under 26 U.S.C. § 6404(e) for abatement of interest attributable to errors and delays by the IRS.
Congress has provided taxpayers with an…
2Cases cited21 opinions
- Flora v. United StatesSupreme Court of the United States · 1960
- Flora v. United StatesSupreme Court of the United States · 1958
- United States v. Felt & Tarrant Manufacturing Co.Supreme Court of the United States · 1931
- United States v. KalesSupreme Court of the United States · 1941
- Real Estate - Land Title & Trust Co. v. United StatesSupreme Court of the United States · 1940
16 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Horton Homes, Inc., N.D. Horton, Jr., Jacqueline P. Horton, N.D. Horton, Sr. And Maude Horton v. United StatesCourt of Appeals for the Eleventh Circuit · 1991
- Raymond W. Beall Hazel A. Beall v. United StatesCourt of Appeals for the Fifth Circuit · 2003
- Michael Magnone v. United States of America, Joseph v. Magnone and Rose Magnone v. United StatesCourt of Appeals for the Second Circuit · 1990
- In Re ShapiroUnited States Bankruptcy Court, E.D. Pennsylvania · 1995
- Weisman v. CommissionerDistrict Court, E.D. New York · 2000
11 more not listed; retrieve them via the Exa API.