Legal Opinion
Looney v. United States
United States Court of Claims
Decided July 24, 1981No. 389-80TPublished
1Opinion of the Court
This income tax refund suit is before the court on defendant’s motion to dismiss. Plaintiffs, appearing pro se, have not responded to defendant’s motion and the time allowed for such response has expired. Accordingly, after consideration of this case, without oral argument, we grant defendant’s motion and dismiss the petition.
Eugene F. Looney1 retired at age 55 on October 31, 1969, after serving 30 years with the Internal Revenue Service (I.R.S.). Thereafter, he began receiving annuity payments from the United States Civil Service Commission (now the Office of Personnel Management).
On July…
2Cases cited5 opinions
- Federal Crop Ins. Corp. v. MerrillSupreme Court of the United States · 1947
- Montilla v. United StatesUnited States Court of Claims · 1972
- Irene E. Mills and Florence E. Mahoney v. The United StatesUnited States Court of Claims · 1969
- Dr. Clayton H. Smith and Doris Jean Smith v. United StatesCourt of Appeals for the Fifth Circuit · 1973
- TaylorUnited States Court of Claims · 1978