Legal Opinion
Harrington v. United States
District Court, D. Delaware
Decided January 17, 1985No. Civ. A. 83-859 CMWPublishedCited by 1 opinion
1Opinion of the Court
MEMORANDUM OPINION
CALEB M. WRIGHT, Senior District Judge.
This is a suit for the refund of individual income taxes paid by the plaintiffs for their 1980 taxable year. The amounts for which a refund is sought were paid on November 29, 1982, and the plaintiffs filed a timely claim for a refund pursuant to 26 U.S.C. § 6511(a). Jurisdiction is conferred upon this Court by 28 U.S.C. § 1346(a)(1).
The plaintiffs owned 2.5% of the stock in CAMB Enterprises, Inc. (“CAMB”), a Delaware corporation formed on February 29, 1980, for the purpose of owning and operating a restaurant in Dover, Delaware under a…
2Cases cited18 opinions
- Morris G. Underwood and Jackie Underwood, Individuals v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1976
- Raynor v. CommissionerUnited States Tax Court · 1968
- White v. Household Finance CorporationIndiana Court of Appeals · 1973
- Frederick G. Brown v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1983
- Borg v. CommissionerUnited States Tax Court · 1968
13 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Federal Deposit Insurance v. Blue Rock Shopping Center, Inc.District Court, D. Delaware · 1987