Legal Opinion
Retfalvi v. United States
District Court, E.D. North Carolina
Decided August 15, 2018No. 5:17-CV-468-DPublished
1Opinion of the Court
JAMES C. DEVER III, Chief United States District Judge
On September 14, 2017, Paul M. Retfalvi ("plaintiff" or "Retfalvi") filed this action *794against the United States ("defendant" or "United States") seeking a tax refund under 26 U.S.C. § 7422 [D.E. 1]. On November 24, 2017, the United States moved to dismiss the complaint for failure to state a claim [D.E. 9], and filed a memorandum in support [D.E. 10]. On December 15, 2017, Retfalvi responded in opposition [D.E. 11]. On December 22, 2017, the United States replied [D.E. 12]. As explained below, the court grants the government's motion to…
2Cases cited53 opinions
- Ashcroft v. IqbalSupreme Court of the United States · 2009
- Bell Atlantic Corp. v. TwomblySupreme Court of the United States · 2007
- Mathews v. EldridgeSupreme Court of the United States · 1976
- City of Cleburne v. Cleburne Living Center, Inc.Supreme Court of the United States · 1985
- Bolling v. SharpeSupreme Court of the United States · 1954
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