Legal Opinion
Speers v. United States
United States Court of Federal Claims
Decided June 23, 1997No. 96-298TPublishedCited by 10 opinions
1Opinion of the Court
OPINION
ROBINSON, Judge:
This case concerns plaintiffs’ allegedly overpaid interest in the amount of $17,622.92 on delinquent employment taxes. Currently, the case is before the court on defendant’s October 28, 1996 motion to dismiss plaintiffs’ complaint pursuant to Rule 12(b)(1), (4) of the Rules of the United States Court of Federal Claims (“RCFC”). Plaintiffs filed an opposition on December 23,1996, to which defendant replied on January 16, 1997. Plaintiffs filed two amended complaints by leave of the court on July 23, 1996, and April 24, 1997. Oral arguments were heard on March 24,1997, in…
2Cases cited24 opinions
- Conley v. GibsonSupreme Court of the United States · 1957
- Papasan v. AllainSupreme Court of the United States · 1986
- United States v. TestanSupreme Court of the United States · 1976
- United States v. SherwoodSupreme Court of the United States · 1941
- Office of Personnel Management v. RichmondSupreme Court of the United States · 1990
19 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Woodral v. CommissionerUnited States Tax Court · 1999
- Marjorie Cathey Miller v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2002
- Hinck v. United StatesUnited States Court of Federal Claims · 2005
- Artuso v. United StatesUnited States Court of Federal Claims · 2008
- Scanlon White, Inc. v. CommissionerCourt of Appeals for the Tenth Circuit · 2006
5 more not listed; retrieve them via the Exa API.