Legal Opinion

Furlow v. United States

District Court, D. Maryland

Decided July 6, 1999No. Civ. CCB-98-2394PublishedCited by 30 opinions

1Opinion of the Court

MEMORANDUM

BLAKE, District Judge.

In this lawsuit, Plaintiff Thomas W. Fur-low, Jr., seeks an order requiring the United States government to refund to him $1,456.00, plus interest, in income taxes that he allegedly overpaid for the 1996 and 1997 tax years. See 26 U.S.C. § 7422. 1 The alleged overpayment resulted from the Internal Revenue Service’s decision to deny Mr. Furlow an income tax exemption for his minor dependent son in 1996 and 1997 because Mr. Furlow did not provide a social security number or taxpayer identification number for his son on his returns for those years. See Compl.,…

2Cases cited11 opinions

  1. Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
  2. Seattle Times Co. v. RhinehartSupreme Court of the United States · 1984
  3. Shaw v. StroudCourt of Appeals for the Fourth Circuit · 1994
  4. Manhattan General Equipment Co. v. Commissioner of Internal RevenueSupreme Court of the United States · 1936
  5. Allstate Financial Corporation v. Financorp, IncorporatedCourt of Appeals for the Fourth Circuit · 1991

6 more not listed; retrieve them via the Exa API.

3Cited by30 opinions

  1. Minter v. Wells Fargo Bank, N.A.District Court, D. Maryland · 2009
  2. Baron Financial Corp. v. NatanzonDistrict Court, D. Maryland · 2006
  3. In Re NextWave Personal Communications Inc.United States Bankruptcy Court, S.D. New York · 2000
  4. Attias v. Carefirst, Inc.District Court, District of Columbia · 2016
  5. Ohio Valley Environmental Coalition v. Elk Run Coal Co.District Court, S.D. West Virginia · 2013

25 more not listed; retrieve them via the Exa API.

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API