Legal Opinion
Erdman v. United States
District Court, S.D. Ohio
Decided October 7, 1985No. C-2-83-1170PublishedCited by 1 opinion
1Opinion of the Court
OPINION AND ORDER
KINNEARY, District Judge.
This is a taxpayer’s action wherein the plaintiffs, Charles and Ruth Erdman, seek a tax refund to recover $25,484 for the 1976 tax year. Jurisdiction in this present action is based upon 28 U.S.C. § 1346(a)(1). The defendant, the United States, moves to dismiss the complaint for lack of subject matter jurisdiction.
In October, 1977 the plaintiffs filed a refund claim for the entire amount of the tax paid for the year 1976 based on the deductibility of a loss which had not been claimed on the original return. Thereafter, the Internal Revenue Service…
2Cases cited8 opinions
- United States v. SherwoodSupreme Court of the United States · 1941
- Flora v. United StatesSupreme Court of the United States · 1960
- Smale & Robinson, Inc. v. United StatesDistrict Court, S.D. California · 1954
- Ned Miller and Frances Miller v. The United States of AmericaCourt of Appeals for the Second Circuit · 1974
- Tonkonogy v. United StatesDistrict Court, S.D. New York · 1976
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3Cited by1 opinion
- Charles J. Erdman v. United StatesCourt of Appeals for the Sixth Circuit · 1993