Legal Opinion
Sorrentino v. United States
District Court, D. Colorado
Decided January 8, 2002No. CIV.A.01-K-129PublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
KANE, Senior District Judge.
Plaintiffs Roily and Joann Sorrentino, appearing pro se, seek a refund of federal income taxes overpaid during the 1994 tax year in the amount of $8551.00, plus interest, costs and attorney fees. Defendant United States concedes the Sorrentinos overpaid their 1994 federal income taxes in this amount, but has refused to refund their overpayment on the ground the Sor-rentinos cannot prove they filed their refund claim by the applicable deadline. On October 25, 2001, I denied the United States’ motion for summary judgment. Sorrentino v.…
2Cases cited35 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Pierce v. UnderwoodSupreme Court of the United States · 1988
- Hagner v. United StatesSupreme Court of the United States · 1932
- Simms v. Oklahoma Ex Rel. Department of Mental Health & Substance Abuse ServicesCourt of Appeals for the Tenth Circuit · 1999
- Myers v. SullivanCourt of Appeals for the Eleventh Circuit · 1990
30 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Sorrentino v. Internal Revenue ServiceCourt of Appeals for the Tenth Circuit · 2004
- Payne v. United States (In Re Payne)United States Bankruptcy Court, N.D. Illinois · 2002
- Sorrentino v. Internal Revenue ServiceCourt of Appeals for the Tenth Circuit · 2004