Legal Opinion

Bischel v. United States

District Court, D. Nevada

Decided February 7, 2006No. 2:04CV1537-RLH-RJJPublished

1Opinion of the Court

ORDER

(Motion for Summary Judgment-# 14)

HUNT, District Judge.

Before the Court is Defendant United States’ Motion for Summary Judgment (# 9, filed September 20, 2005). Plaintiffs Bischel filed their Opposition (# 14), to which the United States filed a Reply (# 16).

BACKGROUND

This ease seeks a tax refund (of $12,164.00) involving a disallowed deduction. Plaintiffs Bischel owned a cattle ranch in New Mexico, which they sold in 1998 (although the deed is dated in 1990). In connection with that ranch, the U.S. Forest Service issued them a permit to graze livestock on the Apache Creek Allotment, a…

2Cases cited4 opinions

  1. United States v. FullerSupreme Court of the United States · 1973
  2. United States v. RandsSupreme Court of the United States · 1967
  3. United States v. Twin City Power Co.Supreme Court of the United States · 1956
  4. United States v. Chester Fuller and Maxine Fuller (939.62 Acres of Land, More or Less, Situatedin Yuma and Mohave Counties, State of Arizona)Court of Appeals for the Ninth Circuit · 1971

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