Legal Opinion
Dorothy E. Snodgrass v. United States
Court of Appeals for the Fifth Circuit
Decided December 31, 1987No. 87-4567PublishedCited by 14 opinions
1Opinion of the Court
ALVIN B. RUBIN, Circuit Judge:
A wife seeks a refund of federal taxes, penalties, and interest paid by her husband with funds that belonged to her or to the community of property existing between them. She alleges that the taxes were erroneously and illegally assessed against and collected from her. The district court dismissed the suit for lack of subject matter jurisdiction because the wife lacked standing to sue under the statute she invoked, 670 F.Supp. 179. We affirm this judgment, for the district court correctly concluded that the statute on which the wife relies does not allow suit by…
2Cases cited12 opinions
- Interfirst Bank Dallas, N.A. v. United States of America, and Internal Revenue Service, DefendantsCourt of Appeals for the First Circuit · 1985
- First National Bank of Emlenton, Pennsylvania v. United StatesCourt of Appeals for the First Circuit · 1959
- Busse v. United StatesCourt of Appeals for the Seventh Circuit · 1976
- Collins v. United StatesUnited States Court of Claims · 1976
- Richard L. Phillips v. United StatesCourt of Appeals for the Second Circuit · 1965
7 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- United States v. WilliamsSupreme Court of the United States · 1995
- Dahn v. United StatesCourt of Appeals for the Tenth Circuit · 1997
- Pershing Division of Donaldson, Lufkin & Jenrette Securities Corporation, a Delaware Corporation v. United StatesCourt of Appeals for the Seventh Circuit · 1994
- Lori Rabin Williams v. United StatesCourt of Appeals for the Ninth Circuit · 1994
- Mona M. Martin John A. Martin v. United StatesCourt of Appeals for the Fourth Circuit · 1990
9 more not listed; retrieve them via the Exa API.