Legal Opinion

Fry v. United States

United States Court of Federal Claims

Decided August 11, 2006No. 05-1202TPublishedCited by 34 opinions

1Opinion of the Court

MEMORANDUM OPINION AND FINAL ORDER

BRADEN, Judge.

I. RELEVANT FACTS1

On November 15, 2005, Plaintiff filed a Complaint in the United States Court of Federal Claims for the return of monies collected by the Internal Revenue Service (“IRS”). See Compl. at 1, 4. Plaintiffs official tax record indicates an outstanding tax liability of $14,835.00 for the taxable year 1995.2 See Gov’t Mot. Dis. Ex. 1-10. By October 23, 2000, assessed fines, penalties, and interest increased Plaintiffs outstanding liability for the taxable year 1995 to $27,930.73. Id.

In 2005, the IRS executed a series of levies to…

2Cases cited52 opinions

  1. Haines v. KernerSupreme Court of the United States · 1972
  2. Hughes v. RoweSupreme Court of the United States · 1980
  3. United States v. TestanSupreme Court of the United States · 1976
  4. United States v. MitchellSupreme Court of the United States · 1983
  5. Karen S. Reynolds v. Army and Air Force Exchange ServiceCourt of Appeals for the Federal Circuit · 1988

47 more not listed; retrieve them via the Exa API.

3Cited by34 opinions

  1. Russell v. United StatesUnited States Court of Federal Claims · 2007
  2. Treece v. United StatesUnited States Court of Federal Claims · 2010
  3. McNeil v. United StatesUnited States Court of Federal Claims · 2007
  4. Cherbanaeff v. United StatesUnited States Court of Federal Claims · 2007
  5. Haka v. United StatesUnited States Court of Federal Claims · 2012

29 more not listed; retrieve them via the Exa API.

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