Legal Opinion

Cartagena v. United States

District Court, D. Puerto Rico

Decided March 31, 2004No. Civ. 02-1205 (JAF)PublishedCited by 1 opinion

1Opinion of the Court

OPINION AND ORDER

FUSTE, District Judge.

Plaintiff, Nicolás Nogueras Cartagena (“Plaintiff Nogueras”) brought the present action against Defendants, the United States of America (“Defendant United States”), the Internal Revenue Service (“Defendant IRS”), Jorge Moral (“Defendant Moral”), Michael J. Morel (“Defendant Morel”), Ronald McKeever (“McKeever”), José E. González (“Defendant González”), and Jorge Manrique (“Manrique”), claiming violations of 26 U.S.C. § 7433 (2002 & Supp.2003); the Federal Tort Claims Act, 28 U.S.C. § 2675 (1994 & Supp.2003); the United States Constitution; and various…

2Cases cited19 opinions

Land v. DollarSupreme Court of the United States · 1947
Alternative Energy, Inc. v. St. Paul Fire & Marine InsuranceCourt of Appeals for the First Circuit · 2001
Aversa v. United StatesCourt of Appeals for the First Circuit · 1996
Flora v. United StatesSupreme Court of the United States · 1958
Washington Legal Foundation v. Massachusetts Bar FoundationCourt of Appeals for the First Circuit · 1993

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3Cited by1 opinion

In re: Francisco Negron Yordan and Ana M. Onetti Rodriguez v. Internal Revenue ServiceUnited States Bankruptcy Court, D. Puerto Rico · 2020