Legal Opinion

Keeter v. United States

District Court, E.D. California

Decided March 20, 1997No. Civil S-96-1755 LKK/PANPublishedCited by 4 opinions

1Opinion of the Court

ORDER

KARLTON, Chief Judge Emeritus.

This matter is before me on the government’s motion for partial dismissal premised on Fed.R.Civ.P. 12(b)(1). A hearing was set for March 17,1997. In its points and authorities, the government requested that the matter be decided on the papers without oral argument. By telephone, the court granted the request and notified the parties that the hearing was vacated. The court now disposes of the matter based upon the papers and pleadings on file herein.

I

THE PLEADINGS

Plaintiff seeks a refund for taxes paid for the 1991 tax year. See Complaint at ¶¶ 1 & 4.…

2Cases cited29 opinions

  1. Baker v. CarrSupreme Court of the United States · 1962
  2. Immigration & Naturalization Service v. Cardoza-FonsecaSupreme Court of the United States · 1987
  3. Connecticut National Bank v. GermainSupreme Court of the United States · 1992
  4. John D. Williamson, Plaintiffs-Appellants-Cross v. Gordon G. Tucker, Defendants-Appellees-CrossCourt of Appeals for the Fifth Circuit · 1981
  5. Mortensen v. First Federal Savings & Loan Ass'nCourt of Appeals for the Third Circuit · 1977

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3Cited by4 opinions

  1. In re Long-Distance Telephone Service Federal Excise Tax Refund LitigationCourt of Appeals for the D.C. Circuit · 2008
  2. In Re Long-Distance Telephone Service Federal Excise Tax Refund LitigationDistrict Court, District of Columbia · 2007
  3. Teresa Tiernan v. United StatesUnited States Court of Federal Claims · 2013
  4. In Re Long-Distance Tele. Serv. Fed. Excise TaxDistrict Court, District of Columbia · 2008

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