Legal Opinion
Herbert v. United States
District Court, S.D. New York
Decided June 1, 1987No. 86 Civ. 5377 (CLB)PublishedCited by 7 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
BRIEANT, Chief Judge.
This is an action against the Government filed by plaintiffs Carol M. Herbert and Henry W. Herbert, cosignatories of a joint tax return, seeking a refund of $12,752.70 1 in federal income tax, claimed to have been wrongfully assessed and collected from plaintiffs by the Internal Revenue Service (“IRS”) for the tax year 1982. Jurisdiction arises under 28 U.S.C. § 1346(a)(1).
The parties have filed motions for summary judgment, which were fully submitted to this Court for a decision on April 6, 1987, upon receipt of a letter from the plaintiffs reporting…
2Cases cited32 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Heckler v. Community Health Services of Crawford County, Inc.Supreme Court of the United States · 1984
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- United States v. LockeSupreme Court of the United States · 1985
- Schweiker v. HansenSupreme Court of the United States · 1981
27 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- United States v. Red Stripe, Inc.District Court, E.D. New York · 1992
- Martin v. CommissionerUnited States Tax Court · 1988
- Carol M. Herbert and Henry W. Herbert v. United StatesCourt of Appeals for the Second Circuit · 1988
- Diamond v. Federal Emergency Management AgencyDistrict Court, E.D. New York · 1988
- Slattery v. United StatesUnited States Court of Claims · 1988
2 more not listed; retrieve them via the Exa API.