Legal Opinion
Charles R. Hefti and Marion Hefti v. Internal Revenue Service
Court of Appeals for the Seventh Circuit
Decided December 14, 1993No. 92-3715PublishedCited by 71 opinions
1Opinion of the Court
SPENCER WILLIAMS, Senior District Judge.
Plaintiffs Charles and Marion Hefti allege in this lawsuit that they are entitled to tax refunds for various years because the Internal Revenue Service disallowed valid deductions for some of those years or never made lawful assessments for the other years. The district court granted the government’s motions to dismiss and for summary judgment, and denied the Heftis’ discovery related motions, decisions which the Heftis appeal. For the reasons expressed below, we affirm.
BACKGROUND
On March 30, 1984, the Internal Revenue Service issued a notice of…
2Cases cited12 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Hughes v. United StatesCourt of Appeals for the Ninth Circuit · 1992
- United States v. John A. ChilaCourt of Appeals for the Eleventh Circuit · 1989
- Union Pacific Railroad Company v. The United StatesUnited States Court of Claims · 1968
- James W. McCarty v. United StatesCourt of Appeals for the Fifth Circuit · 1991
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3Cited by71 opinions
- Davis v. CommissionerUnited States Tax Court · 2000
- Lunsford v. Comm'rUnited States Tax Court · 2001
- Nicklaus v. Comm'rUnited States Tax Court · 2001
- Washington v. Comm'rUnited States Tax Court · 2003
- Pipitone v. United StatesCourt of Appeals for the Seventh Circuit · 1999
66 more not listed; retrieve them via the Exa API.