Legal Opinion
Stanley v. United States
Court of Appeals for the Federal Circuit
Decided April 2, 1998No. Nos. 97-5002, 97-5009PublishedCited by 13 opinions
1Opinion of the Court
PLAGER, Circuit Judge.
In substance this case is one for the recovery by the Internal Revenue Service (“IRS” or “Government”) of a large refund paid in error to a taxpayer. In form, however, the taxpayer is seeking money from the Government, having remitted to the IRS an amount similar to the refund, demanded by the IRS in connection with a different, once-disputed but subsequently satisfied income tax liability. The Government claims the right to retain the sum the taxpayer paid in, as an offset against the otherwise now unrecoverable erroneous refund.
The United States Court of Federal Claims…
2Cases cited12 opinions
- Commissioner v. LundySupreme Court of the United States · 1996
- United States v. WurtsSupreme Court of the United States · 1938
- Rosenman v. United StatesSupreme Court of the United States · 1945
- Raymond E. And Dorothy J. O'Bryant v. United StatesCourt of Appeals for the Seventh Circuit · 1995
- United States v. Ann W. McRee Joseph H. HaleCourt of Appeals for the Eleventh Circuit · 1993
7 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Crnkovich v. United StatesCourt of Appeals for the Federal Circuit · 2000
- Pennoni v. United StatesUnited States Court of Federal Claims · 2009
- Crnkovich v. United StatesUnited States Court of Federal Claims · 1998
- Principal Life Insurance v. United StatesUnited States Court of Federal Claims · 2010
- Silver Buckle Mines, Inc. v. United StatesUnited States Court of Federal Claims · 2017
8 more not listed; retrieve them via the Exa API.