Legal Opinion
Hess v. United States
District Court, E.D. Washington
Decided December 10, 1991No. CS-91-001-RJMPublishedCited by 4 opinions
1Opinion of the Court
ORDER
ROBERT J. McNICHOLS, Senior District Judge.
Currently pending are cross-motions for summary judgment. Perhaps a rarity in refund actions, there are no jurisdictional issues. The motions have been fully briefed and were considered without oral argument on December 9, 1991.
Plaintiffs submitted a Form 1040 together with attachments for calendar year 1983 on or about April 7, 1984. Most lines bore no entry. Every one which did showed a “ — 0—” except for line 36 (exemptions), line 57 (tax withheld) and lines 64-66 (refund due). The attachments reflected $493 in rental income (Schedule E) and…
2Cases cited8 opinions
- Sally Conforte v. Commissioner of Internal Revenue, Joseph Conforte v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1982
- Preben Norgaard Sandra C. Norgaard v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1991
- United States v. Ronald M. LongCourt of Appeals for the Ninth Circuit · 1980
- James L. Smith and Carolyn S. Smith v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
- Bendheim v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1954
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3Cited by4 opinions
- Ford Motor Co. v. City of SeattleWashington Supreme Court · 2007
- United States v. BoyceDistrict Court, S.D. California · 2001
- Colsen v. United States (In Re Colsen)United States Bankruptcy Court, N.D. Iowa · 2004
- Ford Motor Co. v. City of SeattleWashington Supreme Court · 2007