Legal Opinion
Smith v. United States
District Court, District of Columbia
Decided November 7, 2006No. Civ. 05-2069(CKK)PublishedCited by 25 opinions
1Opinion of the Court
MEMORANDUM OPINION
KOLLAR-KOTELLY, District Judge.
Pro Se Plaintiffs Daniel and Mary Smith bring this action against Defendant, the United States, pursuant to the Taxpayer Bill of Rights, 26 U.S.C. § 7433 (“TBOR”), alleging that “principals, officers, agents, and/or employees of the Internal Revenue Service” (“IRS”) “recklessly, intentionally or by reason of negligence[,] disregarded and continue to disregard provisions of [the Internal Revenue Code (“IRC”),] Title 26 of the United States Code[,] and the regulations promulgated thereunder.” Am. Compl. ¶ 1. Plaintiffs seek a declaratory judgment…
2Cases cited34 opinions
- Conley v. GibsonSupreme Court of the United States · 1957
- Haines v. KernerSupreme Court of the United States · 1972
- Arbaugh v. Y & H Corp.Supreme Court of the United States · 2006
- McNeil v. United StatesSupreme Court of the United States · 1993
- Charles Kowal v. MCI Communications CorporationCourt of Appeals for the D.C. Circuit · 1994
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3Cited by25 opinions
- Constien v. United StatesCourt of Appeals for the Tenth Circuit · 2010
- PHRASAVANG v. Deutsche BankDistrict Court, District of Columbia · 2009
- Kim v. United StatesDistrict Court, District of Columbia · 2009
- Ayissi-Etoh v. Fannie MaeDistrict Court, District of Columbia · 2014
- Tuaua v. United States of AmericaDistrict Court, District of Columbia · 2013
20 more not listed; retrieve them via the Exa API.