Legal Opinion

Abraham v. United States

United States Court of Federal Claims

Decided March 24, 2008No. 07-558CPublishedCited by 8 opinions

1Opinion of the Court

MEMORANDUM OPINION AND ORDER

BRADEN, Judge.

I. RELEVANT FACTUAL BACKGROUND AND PROCEDURAL HISTORY.1

On July 24, 2007, Plaintiff filed a pro se Complaint in the United States Court of Federal Claims alleging breach of contract by the Internal Revenue Service (“IRS”). See Compl. at 1.

Following the death of Plaintiffs mother, the Complaint alleges that Plaintiff became concerned about the “accuracy or propriety” of her executor’s planned estate tax filings. Id. ¶¶ 1-3. After seeking advice from counsel, the Complaint alleges that Plaintiff contacted the IRS by phone to discuss his concerns. Id. ¶4.…

2Cases cited46 opinions

  1. Bell Atlantic Corp. v. TwomblySupreme Court of the United States · 2007
  2. Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
  3. Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
  4. Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
  5. Conley v. GibsonSupreme Court of the United States · 1957

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3Cited by8 opinions

  1. Mastrolia v. United StatesUnited States Court of Federal Claims · 2010
  2. Dacosta v. United StatesUnited States Court of Federal Claims · 2008
  3. Amsinger v. United StatesUnited States Court of Federal Claims · 2011
  4. Anoruo v. United StatesCourt of Appeals for the Federal Circuit · 2019
  5. Jkb Solutions and Services, LLC. v. United StatesUnited States Court of Federal Claims · 2020

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