Legal Opinion
McCarthy v. United States
District Court, N.D. Ohio
Decided October 8, 1985No. C78-1480PublishedCited by 1 opinion
1Opinion of the Court
MEMORANDUM OF OPINION
MANOS, District Judge.
On November 6, 1978, plaintiffs, Daniel R. and Patricia C. McCarthy, filed the above-captioned case against the United States of America challenging income tax deficiencies assessed and collected by the Internal Revenue Service (IRS) for fiscal years 1973 and 1974. Jurisdiction is invoked pursuant to 28 U.S.C. § 1346(a)(1). 1 The case is currently before the court on cross-motions for summary judgment. For the following reasons, the plaintiffs’ motion is denied and the government’s motion is granted.
I
On March 22, 1973, the New York Yankees…
2Cases cited10 opinions
- Blair v. CommissionerSupreme Court of the United States · 1937
- Commissioner v. P. G. Lake, Inc.Supreme Court of the United States · 1958
- Helvering v. EubankSupreme Court of the United States · 1941
- Forward Communications Corp. v. United StatesUnited States Court of Claims · 1979
- E. Cody Laird and Joanne H. Laird, Cross-Appellees v. United States of America, Cross-AppellantCourt of Appeals for the Fifth Circuit · 1977
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3Cited by1 opinion
- Daniel R. McCarthy v. United States of America (Irs)Court of Appeals for the Sixth Circuit · 1986