Legal Opinion
Leeke v. United States
District Court, S.D. Ohio
Decided April 3, 1990No. C2-89-521PublishedCited by 2 opinions
1Opinion of the Court
OPINION AND ORDER
GRAHAM, District Judge.
Plaintiff David A. Leeke has brought this suit for refund, claiming that he has been improperly assessed for failure to withhold and pay federal income taxes and Federal Contributions Act (FICA) taxes. This matter is before the court on a motion by K. Kent Manning, Counterclaim Defendant and Third Party Defendant, to dismiss the present action under R. 12(b)(1) of the Federal Rules of Civil Procedure for lack of subject matter jurisdiction. The motion has been opposed by Plaintiff Leeke and Defendant United States (IRS). The motion for dismissal raises…
2Cases cited14 opinions
- Flora v. United StatesSupreme Court of the United States · 1960
- Flora v. United StatesSupreme Court of the United States · 1958
- United States v. KalesSupreme Court of the United States · 1941
- Milton R. Psaty, and Martin M. Psaty v. United StatesCourt of Appeals for the Third Circuit · 1971
- Mike Gustin v. United States of America, Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 1989
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3Cited by2 opinions
- Swain v. United States Department of Treasury (In Re Swain)United States Bankruptcy Court, E.D. Michigan · 2010
- Dolphus E. Schimer v. United StatesCourt of Appeals for the Tenth Circuit · 1995