Legal Opinion

Curtin v. United States

United States Court of Federal Claims

Decided February 26, 2010No. 09-109-TPublishedCited by 9 opinions

1Opinion of the Court

OPINION AND ORDER

MARGOLIS, Senior Judge.

This case comes before this Court on defendant’s Motion for Partial Judgment on the Pleadings, filed pursuant to Rule 12(c) of the Rules of the Court of Federal Claims (“RCFC”). Plaintiffs, Michael F. Curtin and Vivien G. Johnson, the personal representatives of the estate of Eleanor Close Barzin, claim the Internal Revenue Service (“IRS”) erred when it sent a refund check of $10,383,013 to another executor of the estate, rather than to plaintiffs, and seek a replacement check in the amount of $10,383,013, and a refund of estate taxes in the amount of…

2Cases cited18 opinions

  1. Bell Atlantic Corp. v. TwomblySupreme Court of the United States · 2007
  2. McNutt v. General Motors Acceptance Corp.Supreme Court of the United States · 1936
  3. United States v. TestanSupreme Court of the United States · 1976
  4. United States v. MitchellSupreme Court of the United States · 1983
  5. Fisher v. United StatesCourt of Appeals for the Federal Circuit · 2005

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3Cited by9 opinions

  1. Sikorsky Aircraft Corporation v. United StatesUnited States Court of Federal Claims · 2015
  2. Estate of Liftin v. United StatesUnited States Court of Federal Claims · 2011
  3. Curtin v. United StatesUnited States Court of Federal Claims · 2012
  4. Gavin v. Dep't of the Air ForceCourt of Appeals for the D.C. Circuit · 2018
  5. Hill v. United StatesUnited States Court of Federal Claims · 2014

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

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