Legal Opinion
Weisman v. Internal Revenue Service
District Court, S.D. New York
Decided June 17, 1997No. 89 Civ. 3553 (MJL)PublishedCited by 4 opinions
1Opinion of the Court
OPINION AND ORDER
LOWE, District Judge.
Plaintiff Larry M. Weisman (“Plaintiff’), proceeding pro se, commenced this tax refund action against the Internal Revenue Service (“IRS”). 1 Currently before the Court is the motion of the United States (“Government”), pursuant to Federal Rule of Civil Procedure 12(c) (“Rule 12(c)”), to dismiss the action for lack of subject matter jurisdiction. No opposition papers were submitted. 2 For the reasons stated below, the Government’s motion is granted.
BACKGROUND
This action arises from Plaintiffs claim for a refund of taxes withheld from his income in 1983.…
2Cases cited18 opinions
- Lehman v. NakshianSupreme Court of the United States · 1981
- United States v. DalmSupreme Court of the United States · 1990
- Thomson v. GaskillSupreme Court of the United States · 1942
- Commissioner v. LundySupreme Court of the United States · 1996
- Antares Aircraft L. P. v. Federal Republic of NigeriaSupreme Court of the United States · 1992
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3Cited by4 opinions
- Mac Pherson v. State Street Bank and Trust Co.District Court, E.D. New York · 2006
- Dean v. Town of HempsteadDistrict Court, E.D. New York · 2016
- Mazur Ex Rel. Estate of Mazur v. CommissionerDistrict Court, W.D. New York · 1997
- John T. Dunlap, as Executor of the Estate of Josephine A. Mayer v. United States of AmericaDistrict Court, S.D. New York · 2026