Cibelli v. United States
District Court, D. Connecticut
1Opinion of the Court
RULING ON CROSS-MOTIONS FOR SUMMARY JUDGMENT
DORSEY, District Judge.
Plaintiff, a taxpayer, pro se, seeks recovery of a portion of the interest assessed pursuant to Internal Revenue Code Section 6601 on income tax deficiencies for the years 1972, 1974, and 1975. As there is no genuine issue as to any material fact, and the defendant is found to be entitled to judgment as a matter of law, the government’s Motion for Summary Judgment is granted and plaintiff’s Motion for Summary Judgment is denied.
Facts
In his complaint, plaintiff sets forth in painstaking detail the events which motivated his…
2Cases cited7 opinions
- Haines v. KernerSupreme Court of the United States · 1972
- Sakol v. CommissionerUnited States Tax Court · 1977
- Avon Products, Inc. v. United StatesCourt of Appeals for the Second Circuit · 1978
- Johnson v. United StatesCourt of Appeals for the Sixth Circuit · 1979
- Ingannamorte v. United StatesDistrict Court, D. New Jersey · 1960
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3Cited by3 opinions
- Carell v. Shubert Organization, Inc.District Court, S.D. New York · 2000
- United States v. United Technologies, Corp.District Court, D. Connecticut · 1999
- Washington Irrigation & Development Co. v. United StatesWashington Supreme Court · 1988