Legal Opinion
Blue v. United States
United States Court of Federal Claims
Decided December 20, 2012No. 12-191 TPublishedCited by 5 opinions
1Opinion of the Court
Civil Actions For Refund, 26 U.S.C. § 7422(a); Informal Claim Doctrine; Motion To Dismiss, RCFC 12(b)(1); Motion For A More Definite Statement, RCFC 12(e); Pro Se; Tax; Time To Serve A Responsive Pleading, RCFC 12(a)(4)(A)(i) Summary Judgment, RCFC 56; Waiver Doctrine.
MEMORANDUM OPINION AND ORDER
Braden, Judge.
1. FACTUAL BACKGROUND1 AND PROCEDURAL HISTORY.
On April 15, 2008, Gregory Blue (“Plaintiff”) filed a 2007 U.S. Individual Income Tax Return on Form 1040A with the Internal Revenue Service (“IRS”). Gov’t Ex. 1 at 1-2. Therein, Plaintiff reported a pension and an annuity in the amount of…
2Cases cited25 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
- Haines v. KernerSupreme Court of the United States · 1972
- United States v. Diebold, Inc.Supreme Court of the United States · 1962
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3Cited by5 opinions
- Martti v. United StatesUnited States Court of Federal Claims · 2015
- Free-Pacheco v. United StatesUnited States Court of Federal Claims · 2014
- Brown v. United StatesUnited States Court of Federal Claims · 2020
- Gregory Blue v. United StatesUnited States Court of Federal Claims · 2013
- Wyandot, Inc. v. United StatesDistrict Court, N.D. Ohio · 2022