Legal Opinion
Fisher v. United States
United States Court of Federal Claims
Decided April 7, 1993No. 91-1087TPublishedCited by 8 opinions
1Opinion of the Court
OPINION
FUTEY, Judge.
This tax case is before the court on plaintiff’s motion for summary judgment and defendant’s cross-motion for partial summary judgment.1 Plaintiff seeks a refund of $1,726,477.00 remitted to the Internal Revenue Service (I.R.S.) on November 20, 1990, from the estate of Bennett I. Fisher (Estate). Plaintiff, Gisele C. Fisher, is the personal representative of the Estate.
Factual Background
The Estate filed a timely federal estate tax return on October 6, 1987, paying $907,759.00 in taxes. The I.R.S. examined the return and on March 22,1990, proposed an adjustment in the…
2Cases cited21 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Adickes v. S. H. Kress & Co.Supreme Court of the United States · 1970
- H.F. Allen Orchards, Elbert B. Schinmann, R.E. Redman & Sons, Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1984
- Litton Industrial Products, Inc., Appellant/cross-Appellee v. Solid State Systems Corp., Appellee/cross-AppellantCourt of Appeals for the Federal Circuit · 1985
16 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Estate of Hubert v. CommissionerUnited States Tax Court · 1993
- Estate of Hubert v. Comr. of IRSCourt of Appeals for the Eleventh Circuit · 1995
- Huskins v. United StatesUnited States Court of Federal Claims · 2007
- Schroeder v. United States (In Re Van Dyke)United States Bankruptcy Court, C.D. Illinois · 2002
- Estate of Hubert v. CommissionerUnited States Tax Court · 1993
3 more not listed; retrieve them via the Exa API.