Legal Opinion

Buesing v. United States

United States Court of Federal Claims

Decided September 7, 2000No. 96-70TPublishedCited by 6 opinions

1Opinion of the Court

OPINION

HORN, Judge.

The above-captioned case is before the court after a trial on the merits. Plaintiff, Gerald J. Buesing, alleges that he entered into a contract with the defendant, the United States, under which a federal tax lien on his home would be released if (1) he converted his bankruptcy to a Chapter 7 proceeding, (2) he received a discharge from his bankruptcy, and (3) he paid $30,000.00 to the Internal Revenue Service. The United States argues that no contract was ever formed, and, if a contract had been formed, it would be voidable because of a material misrepresentation by the…

2Cases cited40 opinions

  1. Heckler v. Community Health Services of Crawford County, Inc.Supreme Court of the United States · 1984
  2. Office of Personnel Management v. RichmondSupreme Court of the United States · 1990
  3. Trauma Service Group v. United StatesCourt of Appeals for the Federal Circuit · 1997
  4. Baltimore & Ohio Railroad v. United StatesSupreme Court of the United States · 1923
  5. City of El Centro v. The United StatesCourt of Appeals for the Federal Circuit · 1990

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3Cited by6 opinions

  1. Martinez v. United StatesUnited States Court of Federal Claims · 2001
  2. First Commerce Corporation, and Fdic, Federal Deposit Insurance Corporation, and First Commerce Savings Bank v. United StatesCourt of Appeals for the First Circuit · 2003
  3. Southern California Edison v. United StatesUnited States Court of Federal Claims · 2003
  4. First Commerce Corp. v. United StatesUnited States Court of Federal Claims · 2004
  5. Jones v. United StatesUnited States Court of Federal Claims · 2001

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