Legal Opinion

Landa v. United States

United States Court of Federal Claims

Decided April 19, 2021No. 18-365Published

1Opinion of the Court

In the United States Court of Federal Claims No. 18-365 Filed: April 19, 2021 FOR PUBLICATION LEON LANDA, Plaintiff, v. UNITED STATES, Defendant. M. Bradford Randolph, M. Bradford Randolph, Esq. PLLC, New York, NY, for the plaintiff. Miranda Bureau, Tax Division, U.S. Department of Justice, Washington, D.C., with whom was G. Robson Stewart, of counsel, for the defendant. MEMORANDUM OPINION HERTLING, Judge In 2009, the plaintiff, Leon Landa, opened a bank account in Switzerland under his own name. He subsequently failed to file with the IRS for 2009 a timely Report of Foreign Bank and…

2Cases cited24 opinions

  1. Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
  2. Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
  3. Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
  4. United States v. Diebold, Inc.Supreme Court of the United States · 1962
  5. First Nat. Bank of Ariz. v. Cities Service Co.Supreme Court of the United States · 1968

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