Legal Opinion
Richman v. United States
District Court, N.D. Illinois
Decided March 22, 1978No. 76 C 1491PublishedCited by 5 opinions
1Opinion of the Court
MEMORANDUM OPINION
WILL, District Judge.
This is an action for the refund of interest and penalties collected from the plaintiff with respect to the years 1970 through 1972 in the total amount of $5,361.41, plus interest and costs according to law. Two questions are before us on plaintiff’s motion for summary judgment and the defendant’s motion to dismiss. Defendant contends that the Court does not have jurisdiction over this action on the ground that the claim for refund which plaintiff filed stated a different basis than that relied upon in this suit. 1 Plaintiff, on the other hand, urges…
2Cases cited2 opinions
- Busse v. United StatesCourt of Appeals for the Seventh Circuit · 1976
- Brandt & Brandt Printers, Inc. v. The United StatesUnited States Court of Claims · 1962
3Cited by5 opinions
- Key Buick Company v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1980
- Johnson v. CommissionerDistrict Court, M.D. Florida · 1979
- Steven M. Kipperman and Stephanie Kipperman v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1980
- Estate of Smith v. CommissionerUnited States Tax Court · 1979
- Estate of Smith v. CommissionerUnited States Tax Court · 1979