Legal Opinion
Smith v. United States
District Court, D. Nebraska
Decided March 19, 1982No. Civ. 80-0-634PublishedCited by 1 opinion
1Opinion of the Court
MEMORANDUM OPINION
SCHATZ, District Judge.
INTRODUCTION
This is a civil action seeking refund of $1,001.66 in self-employment taxes paid by Eugene L. Smith to the United States for the calendar year ending December 31, 1974. Jurisdiction is conferred upon this Court by 28 U.S.C.A. § 1346(a)(1). On January 18, 1982, the defendant, United States of America (United States or defendant), moved for a judgment of dismissal with prejudice of plaintiffs complaint. On January 26, 1982, the plaintiffs, Eugene L. Smith and Mary M. Smith (Smiths or plaintiffs), moved for judgment in the amount of $1,001.66,…
2Cases cited8 opinions
- A. H. Kelson and Nyla C. Kelson v. United StatesCourt of Appeals for the Tenth Circuit · 1974
- Dr. Clayton H. Smith and Doris Jean Smith v. United StatesCourt of Appeals for the Fifth Circuit · 1973
- Benjamin A. Stratmore and Helen Stratmore, His Wife v. United StatesCourt of Appeals for the Third Circuit · 1972
- Allstate Insurance v. United StatesUnited States Court of Claims · 1977
- Carl W. Bauer and Jane C. Bauer v. United StatesCourt of Appeals for the Fifth Circuit · 1979
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3Cited by1 opinion
- Justice v. United StatesDistrict Court, S.D. West Virginia · 1985