Legal Opinion

Jenkins v. United States

United States Court of Federal Claims

Decided December 14, 2009No. 08-50TPublishedCited by 2 opinions

1Opinion of the Court

ORDER

ALLEGRA, Judge:

Pending before the court, in this tax refund case, is plaintiffs motion to compel defendant’s response to Plaintiffs First Set of Interrogatories. Defendant asserts, inter alia, that the information sought by plaintiff already has been provided or is otherwise irrelevant. For the reasons set forth below, the court DENIES plaintiffs motion.

The underlying issue in this case is whether plaintiff, Timothy L. Jenkins, is liable for a so-called “responsible officer” penalty imposed by section 6672(a) of the Internal Revenue Code of 1986 (26 U.S.C.).1 In assessing that penalty,…

2Cases cited19 opinions

  1. Oppenheimer Fund, Inc. v. SandersSupreme Court of the United States · 1978
  2. Shuffle Master, Inc. v. Progressive Games, Inc.District Court, D. Nevada · 1996
  3. Otis J. Holloman v. Mail-Well CorporationCourt of Appeals for the Eleventh Circuit · 2006
  4. Florsheim Shoe Company, Div. Of Interco, Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1984
  5. Carol L. Robinson v. John E. Potter, Postmaster GeneralCourt of Appeals for the Eighth Circuit · 2006

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3Cited by2 opinions

  1. New Orleans Regional Physician Hospital Organization, Inc. v. United StatesUnited States Court of Federal Claims · 2015
  2. Noffke v. United StatesUnited States Court of Federal Claims · 2016

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