Legal Opinion

Mann v. United States

Court of Appeals for the Tenth Circuit

Decided February 18, 2000No. 98-2201PublishedCited by 20 opinions

1Opinion of the Court

COOK, District Judge.

Plaintiffs-Appellants Scott Mann and Constance Mann bring this appeal from a final order and judgment of the United States District Court for the District of New Mexico, granting in part defendant-appellee’s motion for summary judgment. We have jurisdiction by virtue of 28 U.S.C. § 1291, and we affirm.

Background

In December 1995, appellants filed their joint federal tax return for the 1994 tax year. On their return, appellants stated that they had received $133,381.00 in “nontaxable compensation.” Appellants reported an adjusted gross income and taxable income in the…

2Cases cited12 opinions

  1. McKnight v. Kimberly Clark Corp.Court of Appeals for the Tenth Circuit · 1998
  2. Curtis v. Oklahoma City Public Schools Board of EducationCourt of Appeals for the Tenth Circuit · 1998
  3. Maurice R. Huff, Nancy Huff v. United StatesCourt of Appeals for the Ninth Circuit · 1993
  4. Mack H. Williams v. Sheila E. Widnall, Secretary, Department of the Air Force, AgencyCourt of Appeals for the Tenth Circuit · 1996
  5. Howard S. Long v. United States of America, Internal Revenue Service, and Colorado Department of RevenueCourt of Appeals for the Tenth Circuit · 1993

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

3Cited by20 opinions

  1. Sealock v. State Of ColoradoCourt of Appeals for the Tenth Circuit · 2000
  2. Shwarz v. United StatesCourt of Appeals for the Ninth Circuit · 2000
  3. Shwarz v. United StatesCourt of Appeals for the Ninth Circuit · 2000
  4. Thomas v. National Ass'n of Letter CarriersCourt of Appeals for the Tenth Circuit · 2000
  5. Pollinger v. United StatesDistrict Court, District of Columbia · 2008

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

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