Dumont v. United States
United States Court of Federal Claims
1Opinion of the Court
OPINION AND ORDER
LETTOW, Judge.
Frank J. Dumont seeks refunds and damages relating to an assessment of taxes by the Internal Revenue Service (“IRS”) in 2003 and 2004. Mr. Dumont has moved for summary judgment, judgment by default, and for imposition of monetary sanctions on defendant. The government has moved to dismiss Mr. Dumont’s complaint, asserting that this court lacks subject matter jurisdiction over plaintiffs claim regarding the 2004 tax year and that he has failed to state a claim upon which relief can be granted regarding the 2003 tax year.
BACKGROUND1
On April 15, 2004, Mr. Dumont…
2Cases cited25 opinions
- Bell Atlantic Corp. v. TwomblySupreme Court of the United States · 2007
- United States v. TestanSupreme Court of the United States · 1976
- United States v. MitchellSupreme Court of the United States · 1983
- Karen S. Reynolds v. Army and Air Force Exchange ServiceCourt of Appeals for the Federal Circuit · 1988
- United States v. KingSupreme Court of the United States · 1969
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3Cited by27 opinions
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- Diamond v. StatesUnited States Court of Federal Claims · 2012
- Riser v. United StatesUnited States Court of Federal Claims · 2011
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