Legal Opinion
Brown v. United States
United States Court of Federal Claims
Decided February 26, 1999No. 94-257TPublishedCited by 2 opinions
1Opinion of the Court
OPINION
HORN, Judge.
Initially the plaintiff, George Brown, filed his complaint before this court seeking a refund of federal taxes paid for the 1990 tax year. Plaintiffs complaint sought a recovery of $29,303.39, plus statutory interest. Count I of the complaint alleged that plaintiff overpaid his regular income tax, penalties, and assessed interest for the 1990 tax year. Counts II and III of plaintiffs complaint sought monetary damages for alleged violations of plaintiffs rights as a result of negligent and wrongful actions of Internal Revenue Service (IRS) personnel. The court previously…
2Cases cited22 opinions
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- Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
- Adickes v. S. H. Kress & Co.Supreme Court of the United States · 1970
- United States v. BoyleSupreme Court of the United States · 1985
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3Cited by2 opinions
- Peter Kuretski v. Commissioner of IRSCourt of Appeals for the D.C. Circuit · 2014
- DeSabato v. United StatesDistrict Court, D. Massachusetts · 2008