Legal Opinion
Esposito v. United States
United States Court of Federal Claims
Decided September 20, 2005No. 05-475TPublishedCited by 2 opinions
1Opinion of the Court
ORDER
HORN, Judge.
Plaintiff Darlene R. Esposito has filed a pro se complaint to claim a refund for the 1999 and 2000 tax years. Plaintiff alleges that the Internal Revenue Service (IRS) miscalculated her tax refund for the 1999 and 2000 tax years. Plaintiff alleges she is owed $6,234.00 for tax year 1999 and $6,711.00 for tax year 2000.
As defendant points out, plaintiffs claim for an additional refund for tax year 1999 already was filed in, and rejected by, the United States Tax Court. See Esposito v. Comm’r, 88 T.C.M. (CCH) 311, 2004 WL 2181077 (2004).1 Under 26 U.S.C. § 7482(a)(1) (2000),…
2Cases cited31 opinions
- Conley v. GibsonSupreme Court of the United States · 1957
- Estelle v. GambleSupreme Court of the United States · 1976
- Haines v. KernerSupreme Court of the United States · 1972
- McNutt v. General Motors Acceptance Corp.Supreme Court of the United States · 1936
- Hughes v. RoweSupreme Court of the United States · 1980
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3Cited by2 opinions
- Esposito v. United StatesUnited States Court of Federal Claims · 2006
- Esposito v. Department of the TreasuryDistrict Court, District of Columbia · 2012