Legal Opinion
Zikria v. Williams
District Court, W.D. Pennsylvania
Decided March 5, 1982No. Civ. A. 81-250PublishedCited by 10 opinions
1Opinion of the Court
MEMORANDUM
McCUNE, District Judge.
This is an action brought by taxpayers, seeking to enjoin the IRS from collecting taxes and penalties assessed against them for the years 1973 and 1974. The case comes before us now on cross-motions for summary judgment. In accordance with Federal Rule of Civil Procedure 56(c), we proceed to examine “the pleadings, depositions, answers to interrogatories, and admissions on file, together with the affidavits,” to determine whether there is any genuine issue of material fact and whether either party is entitled to a judgment as a matter of law.
During the years…
2Cases cited11 opinions
- Meyer Harris Cohen, AKA Michael 'Mickey' Cohen v. United StatesCourt of Appeals for the Ninth Circuit · 1962
- Joseph Delman and Jeanette Delman v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1967
- William J. Crum v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1980
- Sam G. Brown v. George O. Lethert, District Director of Internal RevenueCourt of Appeals for the Eighth Circuit · 1966
- Lewis E. Johnson and Jeanne K. Johnson v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1980
6 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Mulvania v. CommissionerUnited States Tax Court · 1983
- McKay v. CommissionerUnited States Tax Court · 1987
- Gibson v. United StatesDistrict Court, C.D. California · 1991
- Patmon & Young Professional Corp. v. CommissionerUnited States Tax Court · 1993
- In Re ChabrandUnited States Bankruptcy Court, S.D. Texas · 2003
5 more not listed; retrieve them via the Exa API.