Legal Opinion
Brahms v. United States
United States Court of Claims
Decided October 27, 1989No. 406-88 TPublishedCited by 13 opinions
1Opinion of the Court
OPINION
RADER, Judge.
During a 1980 tax investigation, Internal Revenue Service (IRS) agents seized tax records belonging to plaintiff, Maurice Brahms. While serving two years in prison for tax evasion during 1981 and 1982, plaintiff did not file tax returns.
Upon release from prison, plaintiff endeavored to file tax returns for 1981 and 1982. Plaintiff alleges that he could not file for those years until the IRS returned the tax records seized in 1980. According to plaintiff, IRS misplaced his first request for return of the records and did not respond to later requests.
In 1986, without return…
2Cases cited17 opinions
- Scheuer v. RhodesSupreme Court of the United States · 1974
- Citizens to Preserve Overton Park, Inc. v. VolpeSupreme Court of the United States · 1971
- Abbott Laboratories v. GardnerSupreme Court of the United States · 1967
- United States v. TestanSupreme Court of the United States · 1976
- United States v. MitchellSupreme Court of the United States · 1983
12 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Alphonso Bax and Alice Corrine Bax, Deceased, and Alphonso L. Bax, Administrator v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1993
- Maniere v. United StatesUnited States Court of Federal Claims · 1994
- Marjorie Cathey Miller v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2002
- Horton Homes, Inc., N.D. Horton, Jr., Jacqueline P. Horton, N.D. Horton, Sr. And Maude Horton v. United StatesCourt of Appeals for the Eleventh Circuit · 1991
- Robert E. Selman and Pauline Selman v. United StatesCourt of Appeals for the Tenth Circuit · 1991
8 more not listed; retrieve them via the Exa API.