Legal Opinion
Blatt v. United States
District Court, W.D. North Carolina
Decided August 12, 1993No. 2:92-3563PublishedCited by 7 opinions
1Opinion of the Court
MEMORANDUM OF DECISION AND ORDER
ROBERT D. POTTER, District Judge.
THIS MATTER is before the Court on the Defendant’s Motion to Dismiss pursuant to Rule 12(b) of the Federal Rules of Civil Procedure.
The Plaintiff has brought suit seeking a refund from the Internal Revenue Service (“IRS”) of $68,782.23 plus interest from August 13, 1987 plus reimbursement of litigation costs and administrative costs under Internal Revenue Code (“IRC”) Sec. 7430.
The Defendant contends that this Court lacks subject matter jurisdiction in that Plaintiff failed to timely file a claim for refund pursuant to 26 U.S.C.…
2Cases cited21 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
- United States v. Diebold, Inc.Supreme Court of the United States · 1962
- United States v. DalmSupreme Court of the United States · 1990
16 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Estate of Reddert v. United StatesDistrict Court, D. New Jersey · 1996
- Jane M. Richards, F/k/a Jane M. Morgan v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1994
- Crosby v. United StatesDistrict Court, D. Vermont · 1995
- Webb v. United StatesDistrict Court, E.D. Virginia · 1994
- Consolidated Edison Co. of New York, Inc. v. United StatesDistrict Court, S.D. New York · 1996
2 more not listed; retrieve them via the Exa API.