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Legal Opinion

Kehmeier v. United States

United States Court of Federal Claims

Decided December 7, 2010No. 09-638TPublishedCited by 12 opinions

1Opinion of the Court

OPINION AND ORDER

HODGES, Judge.

Mr. Kehmeier filed a claim for refund on zero wage income for the 2008 income tax year. The Internal Revenue Service responded to plaintiffs claim with a letter stating that the claim was frivolous. Plaintiff then filed suit in this court alleging overpayment of his taxes. He claimed the entire amount of federal taxes withheld by his employer as damages.

The Government moved to dismiss plaintiffs complaint for lack of jurisdiction. Plaintiff was required to file a proper claim for refund to IRS before suing in this court; an administrative claim for refund is a…

2Cases cited6 opinions

  1. Karen S. Reynolds v. Army and Air Force Exchange ServiceCourt of Appeals for the Federal Circuit · 1988
  2. Donald A. Henke v. United StatesCourt of Appeals for the Federal Circuit · 1995
  3. United States v. David N. MooreCourt of Appeals for the Seventh Circuit · 1980
  4. United States v. Ronald M. LongCourt of Appeals for the Ninth Circuit · 1980
  5. United States v. Robert L. MoselCourt of Appeals for the Sixth Circuit · 1984

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

3Cited by12 opinions

  1. Waltner v. United StatesCourt of Appeals for the Federal Circuit · 2012
  2. Waltner v. United StatesUnited States Court of Federal Claims · 2011
  3. Gregoline v. United StatesUnited States Court of Federal Claims · 2011
  4. Kiselis v. United StatesUnited States Court of Federal Claims · 2017
  5. Cearley v. United StatesUnited States Court of Federal Claims · 2014

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

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