Legal Opinion
Lane v. United States
District Court, W.D. Oklahoma
Decided August 2, 1995No. CIV-94-1833-RPublishedCited by 1 opinion
1Opinion of the Court
ORDER
DAVID L. RUSSELL, Chief Judge.
Before the Court are cross motions for summary judgment on Plaintiffs Complaint, pursuant to which Plaintiff seeks a refund, with interest, of $45,313.00 of federal income taxes paid to the Internal Revenue Service respecting Plaintiffs 1989 form 1040.
The material facts are not in dispute. Two issues are framed by the parties’ motions and briefs in support of and in opposition to the motions for summary judgment:
1. Are all amounts paid under the Hartford-Autery Estate settlement agreement, including those received by Plaintiff, either includable as gross…
2Cases cited28 opinions
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Commissioner v. SchleierSupreme Court of the United States · 1995
- Christian v. American Home Assurance Co.Supreme Court of Oklahoma · 1978
- Commissioner v. JacobsonSupreme Court of the United States · 1949
- Mason K. Knuckles and Bernice A. Knuckles v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1965
23 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Sodoma v. CommissionerUnited States Tax Court · 1996