Legal Opinion
Cooper v. United States
District Court, E.D. Virginia
Decided March 12, 1982No. Civ. A. 81-0628-APublishedCited by 17 opinions
1Opinion of the Court
MEMORANDUM
RICHARD L. WILLIAMS, District Judge.
Plaintiff, Dr. E. Leon Cooper, has filed suit seeking a refund in the amount of $5,334.00 paid towards the satisfaction of $147,268.33 Section 6672, Internal Revenue Code, penalty assessed against him. The United States has counterclaimed for the balance of the assessment plus interest.
Jurisdiction over plaintiff’s claim against the United States is present under 28 U.S.C. § 1346(a)(1). Jurisdiction over the counterclaim of the United States against plaintiff is present under 28 U.S.C. § 1340 and'1345, and 26 U.S.C. § 7402(a).
I. FACTUAL BACKGROUND
A…
2Cases cited23 opinions
- Robert W. Monday v. United States of America, and Third-Party v. John A. Monday, Third-PartyCourt of Appeals for the Third Circuit · 1970
- Mazo v. United StatesCourt of Appeals for the Fifth Circuit · 1979
- Roland J. Kalb v. United States of America, and Third-Party v.jerome L. Herold, Third-PartyCourt of Appeals for the Second Circuit · 1974
- Milton R. Psaty, and Martin M. Psaty v. United StatesCourt of Appeals for the Third Circuit · 1971
- J. A. Newsome, Jr. v. United StatesCourt of Appeals for the Fifth Circuit · 1970
18 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Anthony A. Calderone, Clark Hornbaker, Plaintiffs-Counterclaim Defendants v. United States of America, Defendant-Counter-Claimant-AppellantCourt of Appeals for the Sixth Circuit · 1986
- Muck v. United StatesCourt of Appeals for the Tenth Circuit · 1993
- Morgan v. Comm'rUnited States Tax Court · 2011
- Abramson v. United StatesDistrict Court, E.D. New York · 1984
- United States v. DavelDistrict Court, E.D. Wisconsin · 1987
12 more not listed; retrieve them via the Exa API.