Legal Opinion

Crnkovich v. United States

United States Court of Federal Claims

Decided June 19, 1998No. Nos. 95-567T, 96-120T, 95-599T, 96-129T, 95-770T, 96-379TPublishedCited by 10 opinions

1Opinion of the Court

OPINION

ANDEWELT, Judge.

I

Before the court are five consolidated income tax actions involving common legal is*169sues. In two of the actions, Crnkovich v. United States, No. 95-567T, and Skinner v. United States, No. 95-599T, the parties have presented one of these issues to the court in cross-motions for summary judgment. In Crnkovich, the plaintiffs, Lawrence P. and Naola A. Crnkovich (the Crnkoviches), seek to recover alleged overpayments for tax years 1983 through 1986. In Skinner, the plaintiffs, William P. and Mary W. Skinner (the Skinners), seek to recover alleged over-payments for tax years…

2Cases cited8 opinions

  1. United States v. BrockampSupreme Court of the United States · 1997
  2. Commissioner v. LundySupreme Court of the United States · 1996
  3. Raymond E. And Dorothy J. O'Bryant v. United StatesCourt of Appeals for the Seventh Circuit · 1995
  4. Adams v. CommissionerUnited States Tax Court · 1985
  5. James R. Cohen and Joanne D. Cohen v. The United StatesCourt of Appeals for the Federal Circuit · 1993

3 more not listed; retrieve them via the Exa API.

3Cited by10 opinions

  1. Crnkovich v. United StatesCourt of Appeals for the Federal Circuit · 2000
  2. Corson v. Comm'rUnited States Tax Court · 2004
  3. Wiste v. Neff and Co., CPANew Mexico Court of Appeals · 1998
  4. Grossman v. United StatesUnited States Court of Federal Claims · 2003
  5. Prochorenko v. United StatesUnited States Court of Federal Claims · 2000

5 more not listed; retrieve them via the Exa API.

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