Legal Opinion
Tornichio v. United States
District Court, N.D. Ohio
Decided December 11, 2002No. 5:02-cv-00351PublishedCited by 12 opinions
1Opinion of the Court
ORDER AND OPINION,
GWIN, District Judge.
On October 29, 2002, Defendant the United States of America (“the United States”) moved the Court to dismiss pro se Plaintiff Tornichio’s complaint against it and affirm the Internal Revenue Service’s (“IRS”) determination that Tornichio is liable for filing frivolous income tax returns. In his complaint, Tornichio asks the Court to invalidate the IRS’s determination because he believes the IRS collection due process (“CDP”) hearing was invalid. He also seeks compensatory and punitive damages against the United States.
The United States alleges that…
2Cases cited21 opinions
- Conley v. GibsonSupreme Court of the United States · 1957
- Haines v. KernerSupreme Court of the United States · 1972
- Scheuer v. RhodesSupreme Court of the United States · 1974
- McNeil v. United StatesSupreme Court of the United States · 1993
- Goza v. CommissionerUnited States Tax Court · 2000
16 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Callahan v. Comm'rUnited States Tax Court · 2008
- Abu-Awad v. United StatesDistrict Court, S.D. Texas · 2003
- Figueroa v. U.S. Postal ServiceDistrict Court, N.D. Ohio · 2006
- Borges v. United StatesDistrict Court, D. New Mexico · 2004
- Burrell v. HendersonDistrict Court, S.D. Ohio · 2007
7 more not listed; retrieve them via the Exa API.