Legal Opinion
Kane v. United States
United States Court of Federal Claims
Decided March 19, 1993No. 91-1651TPublishedCited by 4 opinions
1Opinion of the Court
OPINION
FUTEY, Judge.
This tax refund case is before the court on defendant’s motion to dismiss the complaint in part for failure to state a claim upon which relief can be granted. Plaintiff’s underlying claim requests a refund of taxes for both 1988 and 1989. Although the 1989 claim involves the same central issue as the 1988 claim, defendant has asserted an offset on the 1989 claim. Therefore, defendant moves only to dismiss the 1988 claim. Plaintiff has cross-moved for summary judgment and in opposition to the motion to dismiss.
Factual Background
Plaintiff, John L. Kane, Jr., became a federal…
2Cases cited16 opinions
- Consumer Product Safety Commission v. GTE Sylvania, Inc.Supreme Court of the United States · 1980
- American Tobacco Co. v. PattersonSupreme Court of the United States · 1982
- Gould, Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1991
- Simms v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1952
- Atkins v. United StatesUnited States Court of Claims · 1977
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3Cited by4 opinions
- John L. Kane, Jr. v. United StatesCourt of Appeals for the Federal Circuit · 1994
- Byrne v. Comm'rUnited States Tax Court · 2002
- Green v. CommissionerUnited States Tax Court · 1994
- Kiczuk v. United StatesDistrict Court, D. Connecticut · 2023