Legal Opinion

Byrum v. United States

District Court, S.D. Ohio

Decided April 16, 1970No. Civ. A. 68-42PublishedCited by 6 opinions

1Opinion of the Court

OPINION AND ORDER

KINNEARY, District Judge.

This matter is before the Court on the motions of both the plaintiff and the defendant for summary judgment under the provisions of Rule 56 of the Federal Rules of Civil Procedure.

Rule 56(a) Fed.R.Civ.P. authorizes that “a party seeking to recover upon a claim * * * may * * * move with or without supporting affidavits for a summary judgment in his favor upon all or any part thereof.” Rule 56(b) Fed.R.Civ.P. makes essentially similar provisions with respect to a defending party. Where the pleadings and affidavits on file show that there is no genuine…

2Cases cited2 opinions

  1. Estate of Daniel McNichol Deceased, Ellen McNichol Evangelista and Joseph G. McNichol Executors v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1959
  2. Lynn S. Richards, of the Estate of Stephen L. Richards, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1967

3Cited by6 opinions

  1. United States v. ByrumSupreme Court of the United States · 1972
  2. Marian A. Byrum, Under the Last Will and Testament of Milliken C. Byrum, Deceased v. United StatesCourt of Appeals for the Sixth Circuit · 1971
  3. Estate of Wall v. CommissionerUnited States Tax Court · 1993
  4. Estate of Wall v. CommissionerUnited States Tax Court · 1993
  5. Marian A. Byrum, Under the Last Will and Testament of Milliken C. Byrum, Deceased v. United StatesCourt of Appeals for the Sixth Circuit · 1971

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