Legal Opinion
Porter v. United States
District Court, E.D. Virginia
Decided March 26, 1996No. Civ. A. 2:95cv1127PublishedCited by 8 opinions
1Opinion of the Court
OPINION AND ORDER
DOUMAR, District Judge.
This matter is before the Court upon the United States’ motion to dismiss for lack of jurisdiction pursuant to Fed.R.Civ.P. 12(b)(1). For the reasons set out below, the motion is GRANTED in part and DENIED in part.
I. Facts
On or about April 15, 1988, Plaintiffs filed an Internal Revenue Service (I.R.S.) Form 4868, an “Application for Automatic Extension of Time to File U.S. Individual Income Tax Return,” and remitted $15,000.00, an amount which plaintiffs estimated at that time would be their income tax liability for 1987, less amounts already paid or…
2Cases cited21 opinions
- Richmond, Fredericksburg & Potomac Railroad Company v. United StatesCourt of Appeals for the Fourth Circuit · 1991
- Adams v. BainCourt of Appeals for the Fourth Circuit · 1982
- United States v. DalmSupreme Court of the United States · 1990
- Crandon v. United StatesSupreme Court of the United States · 1990
- Commissioner v. LundySupreme Court of the United States · 1996
16 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Allianz Ins. Co. of Canada v. Cho Yang Shipping Co., Ltd.District Court, E.D. Virginia · 2000
- Emanuel Weisbart v. United States Department of Treasury and Internal Revenue ServiceCourt of Appeals for the Second Circuit · 2000
- Video Training Source, Inc. v. United StatesDistrict Court, D. Colorado · 1998
- Carroll v. United StatesDistrict Court, S.D. New York · 2001
- Bryant v. New Jersey Department of TransportationDistrict Court, D. New Jersey · 1998
3 more not listed; retrieve them via the Exa API.