MONTGOMERY COUNTY COMMUNITY ACTION AGENCY

v.

POWERS

Citator

Cited By

• United States v. Lieberman, 608 F.2d 889 (1st Cir. 1979)
  …from the record as though the SEC decided to pursue civil remedies before referring the case for possible criminal prosecution.28 We cannot say that this would be unreasonable. United States v. Naftalin, 534 F. 2d 770, 774 (8th Cir.), cert. denied, 429 U.S. 827, 97 S.Ct. 83, 50 L.Ed.2d 89 (1976). See United States v. United States Gypsum Co., 550 F. 2d 115, 118 (3d Cir. 1977), cert. denied sub nom. Brown v. United States, 438 U.S. 915, 98 S.Ct. 3144, 57 L.Ed.2d 1161 (1978). We are also unpersuaded by Sh…
• The Ahmanson Found. & Ahmanson Tr. Co. v. United States, 674 F.2d 761 (9th Cir. 1981)
  …t the taxpayer bases his suit upon, the government must “ ‘come forward’ with sufficient evidence to show that there is a reasonable basis for its claim .... ” Union Pacific Railroad v. United States, 524 F. 2d 1343, 1383 (Ct.Cl.1975), cert. denied, 429 U.S. 827, 97 S.Ct. 83, 50 L.Ed.2d 89 (1976). The underlying theory of the Court of Claims’s position is that the government should not be permitted to use setoff defenses as a means of harassing the taxpayer and deterring legitimate claims for refunds. The g…