Legal Opinion
Diamond v. States
United States Court of Federal Claims
Decided December 11, 2012No. 12-358TPublishedCited by 11 opinions
1Opinion of the Court
*703OPINION AND ORDER
LETTOW, Judge.
In this ease, plaintiffs Norman Douglas Diamond and Zaida Golefia del Rosario request monetary relief in the form of a refund of income taxes for 2005 that were allegedly wrongfully withheld. Pending before the court is the government’s motion to dismiss for lack of subject matter jurisdiction pursuant to Rule 12(b)(1) of the Rules of the Court of Federal Claims (“RCFC”).
BACKGROUND
Plaintiffs reside in Japan and paid income taxes in this country through withholding on income generated by investments in the United States during calendar year 2005.1 They claim that…
2Cases cited22 opinions
- Scheuer v. RhodesSupreme Court of the United States · 1974
- McNutt v. General Motors Acceptance Corp.Supreme Court of the United States · 1936
- Karen S. Reynolds v. Army and Air Force Exchange ServiceCourt of Appeals for the Federal Circuit · 1988
- United States v. Clintwood Elkhorn Mining Co.Supreme Court of the United States · 2008
- Beard v. Comm'rUnited States Tax Court · 1984
17 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Diamond v. United StatesUnited States Court of Federal Claims · 2014
- Brown v. United StatesCourt of Appeals for the Federal Circuit · 2022
- Kiselis v. United StatesUnited States Court of Federal Claims · 2017
- Martti v. United StatesUnited States Court of Federal Claims · 2015
- Teresa Tiernan v. United StatesUnited States Court of Federal Claims · 2013
6 more not listed; retrieve them via the Exa API.