Legal Opinion
Hutcheson v. United States
District Court, M.D. Alabama
Decided March 30, 1982No. Civ. A. 80-510-NPublishedCited by 3 opinions
1Opinion of the Court
OPINION
MYRON H. THOMPSON, District Judge.
This cause, in which the plaintiffs Everett V. Hutcheson, Jr. and Jane R. Hutcheson, a married couple, seek recovery of income taxes allegedly wrongfully collected, is now before the Court on the defendant United States of America’s motion for summary judgment. Upon consideration of the motion and the evidence and briefs submitted in connection therewith, the Court is of the opinion for the following reasons that the motion is due to be granted.
I. Background
In 1975 and 1976, the Hutchesons filed joint income tax returns in which they claimed a fifty…
2Cases cited20 opinions
- Larry Bonner v. City of Prichard, AlabamaCourt of Appeals for the Eleventh Circuit · 1981
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Stratton's Independence, Ltd. v. HowbertSupreme Court of the United States · 1913
- McLaughlin v. City of LaGrangeCourt of Appeals for the Eleventh Circuit · 1981
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3Cited by3 opinions
- Van Kalker v. CommissionerUnited States Tax Court · 1983
- Wiley N. Hicks, Jr. And Roberta Hicks v. United StatesCourt of Appeals for the Fifth Circuit · 1986
- Van Kalker v. CommissionerUnited States Tax Court · 1983