Legal Opinion
Parks v. United States
District Court, W.D. Pennsylvania
Decided October 17, 1996No. Civil Action 93-1156PublishedCited by 1 opinion
1Opinion of the Court
MEMORANDUM ORDER
CINDRICH, District Judge.
Plaintiffs (“the Parks”) bring this action seeking a federal income tax refund in the amount of $48,606. This amount was paid as tax on $175,000 that they reported as a portion of the income from the sale of a home security business in 1988, but which they repaid in 1990 in settlement of fraud-related litigation arising out of the sale. The Parks seek the refund pursuant to 26 U.S.C. § 1341. That section permits refund in a later year of taxes paid in an earlier year on income to which the taxpayer appeared to have an unrestricted right, but ultimately…
2Cases cited7 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Big Apple BMW, Inc. v. BMW of North America, Inc.Court of Appeals for the Third Circuit · 1992
- Herman E. And Mary E. McKinney v. United StatesCourt of Appeals for the Fifth Circuit · 1978
- Barrett v. CommissionerUnited States Tax Court · 1991
2 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Cinergy Corp. v. United StatesUnited States Court of Federal Claims · 2003