Legal Opinion
Kamilche Co. v. United States
District Court, N.D. California
Decided December 28, 1992No. C-91-0476-CALPublishedCited by 3 opinions
1Opinion of the Court
OPINION AND ORDER FOR JUDGMENT
LEGGE, District Judge.
I
Plaintiff 1 brings this action for a refund of federal income taxes. The claim for refund arises from a charitable contribution deduction which plaintiff claimed on its 1987 income tax return. The charitable contribution was for plaintiff’s alleged donation of real property to the State of California in 1987. Defendant denied the charitable deduction, primarily on the basis that plaintiff did not own the real property that plaintiff purported to donate.
II
The parties made cross motions for full or partial summary judgment. The parties then…
2Cases cited12 opinions
- Parklane Hosiery Co. v. ShoreSupreme Court of the United States · 1979
- Henry G. Mack v. South Bay Beer Distributors, Inc., Dba Bay Beer Distributors, a California CorporationCourt of Appeals for the Ninth Circuit · 1986
- Joseph L. Pena v. Booth Gardner Lawrence Kincheloe Warden John Lambert Amos ReedCourt of Appeals for the Ninth Circuit · 1992
- Robi v. Five Platters, Inc.Court of Appeals for the Ninth Circuit · 1988
- United States v. Ruby Company, a Utah CorporationCourt of Appeals for the Ninth Circuit · 1978
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3Cited by3 opinions
- Kamilche Company Simpson Redwood Co. v. United StatesCourt of Appeals for the Ninth Circuit · 1995
- Forrester v. Staggs (In Re Staggs)United States Bankruptcy Court, N.D. Indiana · 1994
- Security People, Inc. v. Medeco Security Locks, Inc.District Court, N.D. California · 1999