Legal Opinion
Hope v. United States
District Court, E.D. Louisiana
Decided August 14, 1985No. Civ. A. 82-5295, 84-3088 to 84-3095PublishedCited by 2 opinions
1Opinion of the Court
WICKER, District Judge.
Plaintiffs in these consolidated civil actions seek to recover federal income taxes paid by them for the calendar year 1981. The parties have stipulated to all relevant facts 1 and agree that the sole remaining issue involves a res nova question of law.
This matter is now before the Court on cross motions for summary judgment concerning the validity of certain Temporary as well as Proposed Treasury Regulations.
After considering the briefs and arguments of counsel and the applicable law, the Court finds in favor of the plaintiffs and against the defendant for the…
2Cases cited11 opinions
- General Electric Co. v. GilbertSupreme Court of the United States · 1976
- Batterton v. FrancisSupreme Court of the United States · 1977
- National Muffler Dealers Assn., Inc. v. United StatesSupreme Court of the United States · 1979
- Rowan Cos. v. United StatesSupreme Court of the United States · 1981
- Helvering v. OwensSupreme Court of the United States · 1939
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3Cited by2 opinions
- Falkowski v. Imation Corp.California Court of Appeal · 2005
- Ray J. Hope and Doris F. Hope v. United StatesCourt of Appeals for the Fifth Circuit · 1986