Legal Opinion
Estate of Liftin v. United States
United States Court of Federal Claims
Decided November 8, 2011No. 10-589 TPublishedCited by 3 opinions
1Opinion of the Court
OPINION AND ORDER
GEORGE W. MILLER, Judge.
The Estate of Morton Liftin (“Estate”) filed a complaint on September 1,2010 claiming it was entitled to a refund of late-filing and late-payment penalties assessed by the Internal Revenue Service (“I.R.S.”) because the late filing of its tax return was reasonable and therefore excusable pursuant to Internal Revenue Code (“I.R.C.”) § 6651(a) and the payment was timely1 (docket entry 1). The Government has filed a motion for judgment on the pleadings pursuant to Rule 12(c) of the Rules of the Court of Federal Claims (“RCFC”), arguing that the Estate’s…
2Cases cited11 opinions
- Bell Atlantic Corp. v. TwomblySupreme Court of the United States · 2007
- United States v. BoyleSupreme Court of the United States · 1985
- Donald A. Henke v. United StatesCourt of Appeals for the Federal Circuit · 1995
- Atlas Corp. v. United StatesCourt of Appeals for the Federal Circuit · 1990
- R. A. Bryan and Ruby M. Bryan, C. B. McNairy and Rowena A. McNairy W. H. Weaver and Edith H. Weaver v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1960
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3Cited by3 opinions
- Christman v. United StatesUnited States Court of Federal Claims · 2013
- Estate of Liftin v. United StatesUnited States Court of Federal Claims · 2013
- The Estate of Morton Liftin, John Liftin v. United StatesUnited States Court of Federal Claims · 2013