DISMISSAL OF REFUND SUIT AGAINST COMMISSIONER IS UPHELD.
APR. 13, 1999
Correra, Michael v. U.S.
DOCUMENT ATTRIBUTES
- Case NameMICHAEL CORRERA, Plaintiff-Appellant, v. UNITED STATES OF AMERICA, Defendant-Appellee.
- CourtUnited States Court of Appeals for the Eleventh Circuit
- DocketNo. 98-4743
- Judgeper curiam
- Cross-ReferenceCorrera v. Commissioner, No. 96-3491-CIV-HIGHSMITH (S.D. Fla. Nov. 4,
- Parallel Citation180 F.3d 27099-1 U.S. Tax Cas. (CCH) P50,52183 A.F.T.R.2d (RIA) 99-25961999 U.S. App. LEXIS 17181
- Code Sections
- Subject Area/Tax Topics
- Index Termsrefunds, taxpayer suits
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 1999-16879 (2 original pages)
- Tax Analysts Electronic Citation1999 TNT 99-9
Correra, Michael v. U.S.
IN THE UNITED STATES COURT OF APPEALS
FOR THE ELEVENTH CIRCUIT
Non-Argument Calendar
APPEAL FROM THE UNITED STATES DISTRICT COURT
FOR THE SOUTHERN DISTRICT OF FLORIDA
D.C. Docket No. 96-3491-Civ-Highsmith
(April 13, 1999)
Before Tjoflat, Edmondson, and Cox, Circuit Judges.
PER CURIAM:
[1] Michael Correra appeals the district court's dismissal of his tax recovery action for want of subject matter jurisdiction. We have considered the briefs and reviewed the record. We conclude that the district court properly dismissed this action for the reasons stated in the Report and Recommendation of the Magistrate Judge, (R. 1-22), that was adopted by the district court, (R. 1-24).
[2] AFFIRMED.
DOCUMENT ATTRIBUTES
- Case NameMICHAEL CORRERA, Plaintiff-Appellant, v. UNITED STATES OF AMERICA, Defendant-Appellee.
- CourtUnited States Court of Appeals for the Eleventh Circuit
- DocketNo. 98-4743
- Judgeper curiam
- Cross-ReferenceCorrera v. Commissioner, No. 96-3491-CIV-HIGHSMITH (S.D. Fla. Nov. 4,
- Parallel Citation180 F.3d 27099-1 U.S. Tax Cas. (CCH) P50,52183 A.F.T.R.2d (RIA) 99-25961999 U.S. App. LEXIS 17181
- Code Sections
- Subject Area/Tax Topics
- Index Termsrefunds, taxpayer suits
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 1999-16879 (2 original pages)
- Tax Analysts Electronic Citation1999 TNT 99-9