Legal Opinion
Herrmann v. United States
United States Court of Federal Claims
Decided October 23, 2015No. 14-941TPublishedCited by 7 opinions
1Opinion of the Court
Tax case; claim for refund of individual income taxes paid pursuant to a notice by the IRS of computational adjustments following an audit of a partnership return; submission by a non-tax matters partner of an administrative adjustment request (“AAR”) on Form 8082; compliance with instructions attendant to Form 8082; effect of I.R.C. §§ 6227(d), 6228(b)(2)(A)(i), 7422(h), Treasury Reg. § 301.6227(d) — 1; jurisdiction to address the partnership items raised in the AAR in this partner-level refund proceeding; claim of right to participate meaningfully in administrative proceeding relating to…
2Cases cited28 opinions
- Karen S. Reynolds v. Army and Air Force Exchange ServiceCourt of Appeals for the Federal Circuit · 1988
- Larson v. Domestic and Foreign Commerce Corp.Supreme Court of the United States · 1949
- Land v. DollarSupreme Court of the United States · 1947
- Fisher v. United StatesCourt of Appeals for the Federal Circuit · 2005
- Jan's Helicopter Service, Inc. v. Federal Aviation AdministrationCourt of Appeals for the Federal Circuit · 2008
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3Cited by7 opinions
- Herrmann v. United StatesUnited States Court of Federal Claims · 2016
- Seh Ahn Lee v. United StatesUnited States Court of Federal Claims · 2016
- Wolens v. United StatesUnited States Court of Federal Claims · 2016
- Herrmann v. United StatesUnited States Court of Federal Claims · 2017
- Boudali v. IRSDistrict Court, E.D. Michigan · 2021
2 more not listed; retrieve them via the Exa API.