Legal Opinion
Green v. United States
United States Court of Federal Claims
Decided September 29, 1998No. 96-169TPublishedCited by 4 opinions
1Opinion of the Court
OPINION
HORN, Judge.
The above-captioned case comes before the court on the defendant’s motion to dismiss pursuant to Rules 12(b)(1) and 12(b)(4) of the Rules of the United States Court of Federal Claims (RCFC). This case arises out of a dispute concerning a tax refund allegedly owed by the United States to the Great Global Assurance Company (Great Global).
The plaintiff, John A. Green,1 Receiver for the Great Global Assurance Company, a life *20insurance company, alleges that the defendant, the United States, acting through the Department of the Treasury, Internal Revenue Service (IRS),…
2Cases cited78 opinions
- Conley v. GibsonSupreme Court of the United States · 1957
- Scheuer v. RhodesSupreme Court of the United States · 1974
- Pierce v. UnderwoodSupreme Court of the United States · 1988
- McNutt v. General Motors Acceptance Corp.Supreme Court of the United States · 1936
- United States v. TestanSupreme Court of the United States · 1976
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3Cited by4 opinions
- John A. Greene, Receiver for the Great Global Assurance Company, in Liquidation v. United StatesCourt of Appeals for the Federal Circuit · 1999
- Greene v. United StatesUnited States Court of Federal Claims · 2004
- Greene v. United StatesCourt of Appeals for the Federal Circuit · 2006
- John A. Greene, Receiver for the Great Global Assurance Company v. United StatesCourt of Appeals for the Federal Circuit · 2006