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DISMISSAL OF REFUND SUIT AGAINST COMMISSIONER IS UPHELD.

APR. 13, 1999

Correra, Michael v. U.S.

DATED APR. 13, 1999
DOCUMENT ATTRIBUTES
  • Case Name
    MICHAEL CORRERA, Plaintiff-Appellant, v. UNITED STATES OF AMERICA, Defendant-Appellee.
  • Court
    United States Court of Appeals for the Eleventh Circuit
  • Docket
    No. 98-4743
  • Judge
    per curiam
  • Cross-Reference
    Correra v. Commissioner, No. 96-3491-CIV-HIGHSMITH (S.D. Fla. Nov. 4,

    1997) (For a summary, see Tax Notes, Dec. 22, 1997, p. 1352; for the

    full text, see 97 TNT 239-17 or Doc 97-33287 (4 pages).)
  • Parallel Citation
    180 F.3d 270
    99-1 U.S. Tax Cas. (CCH) P50,521
    83 A.F.T.R.2d (RIA) 99-2596
    1999 U.S. App. LEXIS 17181
  • Code Sections
  • Subject Area/Tax Topics
  • Index Terms
    refunds, taxpayer suits
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 1999-16879 (2 original pages)
  • Tax Analysts Electronic Citation
    1999 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 Name
    MICHAEL CORRERA, Plaintiff-Appellant, v. UNITED STATES OF AMERICA, Defendant-Appellee.
  • Court
    United States Court of Appeals for the Eleventh Circuit
  • Docket
    No. 98-4743
  • Judge
    per curiam
  • Cross-Reference
    Correra v. Commissioner, No. 96-3491-CIV-HIGHSMITH (S.D. Fla. Nov. 4,

    1997) (For a summary, see Tax Notes, Dec. 22, 1997, p. 1352; for the

    full text, see 97 TNT 239-17 or Doc 97-33287 (4 pages).)
  • Parallel Citation
    180 F.3d 270
    99-1 U.S. Tax Cas. (CCH) P50,521
    83 A.F.T.R.2d (RIA) 99-2596
    1999 U.S. App. LEXIS 17181
  • Code Sections
  • Subject Area/Tax Topics
  • Index Terms
    refunds, taxpayer suits
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 1999-16879 (2 original pages)
  • Tax Analysts Electronic Citation
    1999 TNT 99-9
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