Legal Opinion
Weiner v. United States
United States Court of Claims
Decided July 8, 1988No. 682-86TPublishedCited by 17 opinions
1Opinion of the Court
ORDER
NETTESHEIM, Judge.
Defendant has moved to dismiss the complaint seeking refund of taxes pursuant to RUSCC 12(b), contending that plaintiff is not the real party in interest with respect to one of his claims and that this court lacks subject matter jurisdiction over plaintiff’s remaining claims. Plaintiff has opposed, and argument was held after the case was transferred to this court.
*44FACTS
The complaint sets forth the following facts. On or about April 15, 1981, Martin Weiner (“plaintiff”) timely filed his 1980 tax return with the Internal Revenue Service (the “IRS”). Plaintiff’s Form 1040…
2Cases cited11 opinions
- Scheuer v. RhodesSupreme Court of the United States · 1974
- Karen S. Reynolds v. Army and Air Force Exchange ServiceCourt of Appeals for the Federal Circuit · 1988
- Flora v. United StatesSupreme Court of the United States · 1958
- United States v. Felt & Tarrant Manufacturing Co.Supreme Court of the United States · 1931
- In Re MedleyUnited States Bankruptcy Court, M.D. Tennessee · 1983
6 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Adams v. ManownCourt of Appeals of Maryland · 1992
- Cundiff v. Cundiff (In Re Cundiff)Bankruptcy Appellate Panel of the Sixth Circuit · 1998
- Charles T. Hutchins, in 94-5509 v. Internal Revenue Service United States of America. Charles T. Hutchins v. Internal Revenue Service United States of America, United States of America, in 94-5510Court of Appeals for the Third Circuit · 1995
- Pacetti v. United StatesUnited States Court of Federal Claims · 2001
- Stelco Holding Co. v. United StatesUnited States Court of Federal Claims · 1998
12 more not listed; retrieve them via the Exa API.