Legal Opinion
Ludtke v. United States
District Court, D. Connecticut
Decided December 20, 1999No. 3:98 CV 180(SRU)PublishedCited by 7 opinions
1Opinion of the Court
RULING ON PLAINTIFF’S MOTION FOR RECONSIDERATION
UNDERHILL, District Judge.
This is a civil action against the United States challenging a tax assessment by the Internal Revenue Service (“IRS”) pursuant to 26 U.S.C. § 6672 and seeking a refund of money that the IRS applied in partial satisfaction thereof. The plaintiff also seeks damages pursuant to 26 U.S.C. § 7433 for alleged wrongful collection activity by the IRS. Currently pending is the plaintiffs Motion for Reconsideration of the Court’s July 20, 1999 Order granting the United States’ Motion to Dismiss the plaintiffs Section 7433 claim.…
2Cases cited27 opinions
- Haines v. KernerSupreme Court of the United States · 1972
- Brown v. CalifanoDistrict Court, District of Columbia · 1977
- Soriano v. United StatesSupreme Court of the United States · 1957
- Stanley Cohen, Gerald A. Garfinkle, Eastern Artists and Drafting Materials, Inc. v. Elliott Koenig, and Robert KoenigCourt of Appeals for the Second Circuit · 1994
- Anselmo Soto v. Hans Walker, Supt., Auburn, C.F., T.H. Giltner, Lt., Auburn, C.F., Donald Selsky, Docs., AlbanyCourt of Appeals for the Second Circuit · 1995
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3Cited by7 opinions
- Buaiz v. United StatesDistrict Court, District of Columbia · 2007
- United States v. GarrityDistrict Court, D. Connecticut · 2016
- Bjerke v. FreemyerCourt of Appeals for the Ninth Circuit · 2001
- Bowen v. United StatesDistrict Court, W.D. New York · 2025
- Kraus v. United StatesDistrict Court, D. Connecticut · 2022
2 more not listed; retrieve them via the Exa API.