Legal Opinion
Corliss v. United States
District Court, W.D. Arkansas
Decided June 17, 1983No. Civ. 82-5082PublishedCited by 15 opinions
1Opinion of the Court
MEMORANDUM OPINION
H. FRANKLIN WATERS, Chief Judge.
This is an action by the plaintiffs, John B. Corliss and Joan V. Corliss, his wife, for the recovery of federal income taxes paid for the year 1979 in the amount of $6,706.00. Jurisdiction is invoked pursuant to the provisions of 28 U.S.C. § 1346(a)(1), 26 U.S.C. § 7422 and 26 U.S.C. § 894. The cause is presently before the Court on the motion of plaintiffs to reconsider the summary judgment previously granted in favor of defendant, United States of America, and to grant plaintiffs a hearing. The Court will reconsider in full the parties’…
2Cases cited5 opinions
- Sumitomo Shoji America, Inc. v. AvaglianoSupreme Court of the United States · 1982
- Kolovrat v. OregonSupreme Court of the United States · 1961
- Maximov v. United StatesSupreme Court of the United States · 1963
- Hidalgo County Water Control and Improvement District No. 7 v. Wyatt C. HedrickCourt of Appeals for the Fifth Circuit · 1955
- State of Minnesota by Joseph N. Alexander, Its Commissioner of Natural Resources, and Minnesota United Snowmobilers Association, Inc., Intervenors v. John R. Block, Individually and as Secretary of Agriculture of the United States, and Sierra Club, Intervenors-Appellees. National Association of Property Owners, and State of Minnesota, by Joseph N. Alexander, Its Commissioner of Natural Resources, Intervenor-Appellant v. United States of America and John R. Block, Secretary of Agriculture, Individually and in His Official Capacity, and Sierra Club, Intervenors-Appellees. National Association of Property Owners Ely-Winton Boundary Waters Conservation Alliance Range Actioneers, Inc. Crane Lake Sportsmen's Club and City of Winton v. John R. Block, Individually and in His Official Capacity as Secretary of Agriculture and R. Max Peterson, Individually and in His Official Capacity as Chief of the United States Forest Service, and Sierra Club, Intervenors-AppelleesCourt of Appeals for the Eighth Circuit · 1981
3Cited by15 opinions
- Billman v. CommissionerUnited States Tax Court · 1984
- Coplin v. United StatesUnited States Court of Claims · 1984
- Ralph D. Harris and Joan F. Harris v. United StatesCourt of Appeals for the Eleventh Circuit · 1985
- McCain v. CommissionerUnited States Tax Court · 1983
- Highley v. United StatesDistrict Court, M.D. Tennessee · 1983
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