Legal Opinion
Tonkonogy v. United States
District Court, S.D. New York
Decided May 17, 1976No. 75 Civ. 4746PublishedCited by 29 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
OWEN, District Judge.
The question presented by this case is whether a taxpayer who is critically ill following a second heart attack is entitled to rely upon a letter from the Internal Revenue Service apparently extending the time to make payment of a compromise agreement when, pursuant to that letter, he makes prompt and full payment upon minimal recovery.
Plaintiff Theodore Tonkonogy, a practicing attorney of mature years, commenced this action against the United States pursuant to 28 U.S.C. § 1346(a) to recover $1,380.19 in taxes and interest paid to the Internal Revenue…
2Cases cited7 opinions
- United States v. Lazy Fc RanchCourt of Appeals for the Ninth Circuit · 1973
- Mary L. Brandt and Natalie Z. Shell v. Walter J. Hickel, Secretary of the InteriorCourt of Appeals for the Ninth Circuit · 1970
- Juana Estela Corniel-Rodriguez v. Immigration and Naturalization ServiceCourt of Appeals for the Second Circuit · 1976
- Vestal v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1945
- Wilson Simmons v. United StatesCourt of Appeals for the Fifth Circuit · 1962
2 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- United States v. Robert Asmar and Kathleen AsmarCourt of Appeals for the Third Circuit · 1987
- Department of Revenue v. Moebius Printing Co.Wisconsin Supreme Court · 1979
- Board of Education of City School District of City of New York v. HarrisCourt of Appeals for the Second Circuit · 1979
- Northern Life Insurance Company v. United States of America, Northern Life Insurance Company, Plaintiff-Cross v. United States of America, Defendant-CrossCourt of Appeals for the Ninth Circuit · 1982
- Matter of La Difference Restaurant, Inc.District Court, S.D. New York · 1986
24 more not listed; retrieve them via the Exa API.