Legal Opinion
Bartlett v. United States
District Court, D. Maryland
Decided July 28, 1975No. Civ. B-74-767PublishedCited by 12 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
BLAIR, District Judge.
This is an action by two taxpayers for the recovery of money which was paid to the United States after a deduction, claimed by plaintiffs on their 1971 joint income tax return, was disallowed. It is now before this court on cross motions for summary judgment. The parties have stipulated to the facts needed to decide the case.
On January 3, 1971, plaintiffs’ 16-year-old son was involved in a one car accident while driving the plaintiffs’ 1968 Buick LeSabre. Prior to the accident the vehicle had a retail value of $2,150.00; thereafter, it had a value of…
2Cases cited9 opinions
- Barclay & Co. v. EdwardsSupreme Court of the United States · 1925
- Axelrod v. CommissionerUnited States Tax Court · 1971
- Sam P. Wallingford G. Corp. v. Commissioner of Int. Rev.Court of Appeals for the Tenth Circuit · 1934
- George E. Conner and Dorothy P. Conner v. United StatesCourt of Appeals for the Fifth Circuit · 1971
- Kentucky Utilities Company v. GlennDistrict Court, W.D. Kentucky · 1965
4 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Henry L. And Frances O. Hills v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1982
- Hills v. CommissionerUnited States Tax Court · 1981
- Dixon F. Miller v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1984
- William C. Dosher v. United States of America (Internal Revenue Service)Court of Appeals for the Fifth Circuit · 1984
- Jewell v. Comm'rUnited States Tax Court · 1978
7 more not listed; retrieve them via the Exa API.