Legal Opinion
Orthopaedic Associates, P. C. v. United States
District Court, E.D. Tennessee
Decided February 8, 1980No. Civ. 1-78-232PublishedCited by 1 opinion
1Opinion of the Court
MEMORANDUM
FRANK W. WILSON, Chief Judge.
This is an action for the refund of federal taxes. Jurisdiction of the Court is invoked pursuant to 28 U.S.C. § 1346 and is not in dispute. The case is presently before the Court upon the motion of the defendant for summary judgment.
The following facts have been stipulated by the parties. Orthopaedic Associates, P. C., is a professional corporation for the practice of medicine organized and existing under the laws of the State of Tennessee and having its principal offices in Chattanooga, Tennessee. At all times relevant to the issues in this lawsuit the…
2Cases cited9 opinions
- Aero Rental v. CommissionerUnited States Tax Court · 1975
- Loevsky v. CommissionerUnited States Tax Court · 1971
- Quality Brands, Inc. v. CommissionerUnited States Tax Court · 1976
- Babst Services, Inc. v. CommissionerUnited States Tax Court · 1976
- Cornell-Young Company v. United States of America, MacOn Prestressed Concrete Company v. United StatesCourt of Appeals for the Fifth Circuit · 1972
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3Cited by1 opinion
- Arnold v. Putnam Savings BankCourt of Appeals for the Second Circuit · 1998