Legal Opinion
Gudmundsson v. United States
District Court, W.D. New York
Decided October 26, 2009No. 6:08-cr-06131PublishedCited by 5 opinions
1Opinion of the Court
DECISION AND ORDER
DAVID G. LARIMER, District Judge.
Plaintiffs, Olafur Gudmundsson and Sally Rudrud, commenced this action on March 21, 2008, against the United States of America (“Government”), seeking a refund of roughly $300,000 in income taxes that they paid for the calendar year 1999. The Court has jurisdiction over this action under 28 U.S.C. § 1346(a)(1) and 26 U.S.C. § 7422. See Gulden v. United States, 287 Fed.Appx. 813, 817 (11th Cir.2008); Field v. United States, 328 F.3d 58, 59 (2d Cir.2003).
Both sides have moved for summary judgment. For the reasons that follow, plaintiffs’ motion…
2Cases cited33 opinions
- United States v. JanisSupreme Court of the United States · 1976
- Usery v. Turner Elkhorn Mining Co.Supreme Court of the United States · 1976
- Lehman v. NakshianSupreme Court of the United States · 1981
- Roth v. JenningsCourt of Appeals for the Second Circuit · 2007
- United States v. CartwrightSupreme Court of the United States · 1973
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3Cited by5 opinions
- Strom v. United StatesCourt of Appeals for the Ninth Circuit · 2011
- Gudmundsson v. United StatesCourt of Appeals for the Second Circuit · 2011
- Schroerlucke v. United StatesUnited States Court of Federal Claims · 2011
- Carter v. United StatesDistrict Court, N.D. Alabama · 2019
- Gudmundsson v. United StatesCourt of Appeals for the Second Circuit · 2011