Legal Opinion

Cibelli v. United States

District Court, D. Connecticut

Decided February 27, 1984No. Civ. N-83-21 (PCD)PublishedCited by 3 opinions

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

  1. Haines v. KernerSupreme Court of the United States · 1972
  2. Sakol v. CommissionerUnited States Tax Court · 1977
  3. Avon Products, Inc. v. United StatesCourt of Appeals for the Second Circuit · 1978
  4. Johnson v. United StatesCourt of Appeals for the Sixth Circuit · 1979
  5. Ingannamorte v. United StatesDistrict Court, D. New Jersey · 1960

2 more not listed; retrieve them via the Exa API.

3Cited by3 opinions

  1. Carell v. Shubert Organization, Inc.District Court, S.D. New York · 2000
  2. United States v. United Technologies, Corp.District Court, D. Connecticut · 1999
  3. Washington Irrigation & Development Co. v. United StatesWashington Supreme Court · 1988

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