Legal Opinion
Smith v. United States
United States Court of Federal Claims
Decided November 14, 2011No. 10-218TPublishedCited by 6 opinions
1Opinion of the Court
OPINION
DAMICH, Judge:
Plaintiff David Lee Smith, acting pro se, filed this suit to challenge the tax enforcement and collection actions taken against him and his wife by the Internal Revenue Service (“IRS”). Plaintiff contests the federal-income-tax deficiencies assessed on him by the IRS for the tax years 1992 to 1996 and 2001 to 2006. Plaintiff seeks to obtain a tax refund, civil damages, and various other forms of relief. Plaintiff alleges that this Court has jurisdiction over the refund claim under 28 U.S.C. § 1346 (2006) and the Tucker Act, 28 U.S.C. § 1491 (2006). He also alleges that…
2Cases cited18 opinions
- McNutt v. General Motors Acceptance Corp.Supreme Court of the United States · 1936
- Karen S. Reynolds v. Army and Air Force Exchange ServiceCourt of Appeals for the Federal Circuit · 1988
- Donald A. Henke v. United StatesCourt of Appeals for the Federal Circuit · 1995
- Flora v. United StatesSupreme Court of the United States · 1960
- John G. Rocovich, Jr. v. The United StatesCourt of Appeals for the Federal Circuit · 1991
13 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Ishler v. United StatesUnited States Court of Federal Claims · 2014
- Proxtronics Dosimetry, LLC v. United StatesUnited States Court of Federal Claims · 2016
- Estate of Smith v. United StatesUnited States Court of Federal Claims · 2012
- Kettle v. United StatesUnited States Court of Federal Claims · 2012
- Esposito v. Department of the TreasuryDistrict Court, District of Columbia · 2012
1 more not listed; retrieve them via the Exa API.