Legal Opinion
Leighton v. United States
United States Court of Federal Claims
Decided August 9, 2021No. 21-840Published
1Opinion of the Court
In the United States Court of Federal Claims No. 21-840T Filed: August 9, 2021 **TO BE PUBLISHED** FRANK T. LEIGHTON, as personal representative of ESTATE OF DAVID T. LEIGHTON, Plaintiff, v. THE UNITED STATES, Defendant. Stephanie Loomis-Price, Winstead, PC, Houston, Texas, for Plaintiff. Patrick Phippen, Trial Attorney, G. Robson Stewart, Assistant Chief, David I. Pincus, Chief, U.S. Department of Justice – Tax Division, Court of Federal Claims Section, David A. Hubbert, Acting Assistant Attorney General, Washington D.C., for Defendant. MEMORANDUM OPINION AND ORDER TAPP, Judge. In this tax…
2Cases cited16 opinions
- Ashcroft v. IqbalSupreme Court of the United States · 2009
- Bell Atlantic Corp. v. TwomblySupreme Court of the United States · 2007
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- United States v. BoyleSupreme Court of the United States · 1985
- Neonatology Assocs., P.A. v. Comm'rUnited States Tax Court · 2000
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