Legal Opinion
Perry v. United States
District Court, E.D. North Carolina
Decided January 23, 1974No. Civ. 4157, 4158PublishedCited by 4 opinions
1Opinion of the Court
MEMORANDUM OF DECISION
DUPREE, District Judge.
In these two tax refund suits which have been consolidated and submitted to the court on cross motions for summary judgment based on an agreed statement of facts, the plaintiffs, Carey J. Perry and J. Doyle Medders, two physicians who practice as a partnership, seek to recover the amounts assessed and collected from them (by Perry, $1,088.92, and by Medders, $925.56) resulting from a determination by the Commissioner of Internal Revenue that the taxpayers were not entitled to deductions on their 1969 income tax returns of $4,800.00 paid by the…
2Cases cited8 opinions
- Skemp v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1948
- Brown v. Commissioner of Internal Revenue (Two Cases)Court of Appeals for the Third Circuit · 1950
- I. L. Van Zandt and Ruth B. Van Zandt v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1965
- Mathews v. CommissionerUnited States Tax Court · 1973
- Oakes v. Comm'rUnited States Tax Court · 1965
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3Cited by4 opinions
- Carey J. Perry and Marietta M. Perry v. United States of America, J. Doyle Medders and Constance D. Medders v. United StatesCourt of Appeals for the Fourth Circuit · 1975
- Henderson v. Aria Resort and Casino Holdings, LLCDistrict Court, D. Nevada · 2023
- May v. CommissionerUnited States Tax Court · 1981
- May v. CommissionerUnited States Tax Court · 1981