Legal Opinion
Fearis v. Commissioner
District Court, N.D. Texas
Decided September 7, 1982No. Civ. A. 3-82-0760-HPublishedCited by 13 opinions
1Opinion of the Court
ORDER
SANDERS, District Judge.
This matter is before the Court on Defendant’s Motion to Dismiss, filed July 20, 1982, and Plaintiffs’ response thereto, filed August 10, 1982. The Court has reviewed the matter and is of the opinion Defendant’s motion should be GRANTED.
Defendant has moved to dismiss this action, without prejudice, for lack of jurisdiction; Defendant claims the Court lacks jurisdiction because Plaintiffs have failed to file a proper claim for refund as required by Section 7422 of the Internal Revenue Code of 1954. Section 7422(a) of the Code provides as follows:(a) No Suit Prior…
2Cases cited9 opinions
- Angelus Milling Co. v. CommissionerSupreme Court of the United States · 1945
- Tucker v. AlexanderSupreme Court of the United States · 1927
- United States v. AndrewsSupreme Court of the United States · 1938
- Alabama By-Products Corporation v. George D. Patterson, District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958
- Carmack v. ScofieldCourt of Appeals for the Fifth Circuit · 1953
4 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Beckwith Realty, Inc. v. United StatesCourt of Appeals for the Fourth Circuit · 1990
- Levitsky v. United StatesUnited States Court of Federal Claims · 1992
- Waltner v. United StatesUnited States Court of Federal Claims · 2011
- Young v. United StatesDistrict Court, N.D. Texas · 1985
- Simmons v. United StatesUnited States Court of Federal Claims · 1993
8 more not listed; retrieve them via the Exa API.