Legal Opinion
Devine v. United States
United States Court of Federal Claims
Decided August 3, 2021No. 18-871Published
1Opinion of the Court
In the United States Court of Federal Claims No. 18-871 Filed: August 3, 2021 FOR PUBLICATION TIMOTHY C. DEVINE, Plaintiff, v. UNITED STATES, Defendant. Michael James Maloney, Felicello Law P.C., New York, NY, for the plaintiff. Miranda Bureau, Tax Division, U.S. Department of Justice, Washington, D.C., with whom was David Pincus, Tax Division, U.S. Department of Justice, Washington, D.C., for the defendant. MEMORANDUM OPINION AND ORDER HERTLING, Judge The plaintiff, Timothy C. Devine, filed suit in June 2018 seeking a refund of income taxes paid. He claimed entitlement to a refund based on a…
2Cases cited33 opinions
- Exxon Shipping Co. v. BakerSupreme Court of the United States · 2008
- Burnet v. HarmelSupreme Court of the United States · 1932
- United States v. DalmSupreme Court of the United States · 1990
- South Corporation and Seal Fleet, Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1982
- Caldwell, Iii v. United StatesCourt of Appeals for the Federal Circuit · 2004
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