Legal Opinion
Bayer v. United States
District Court, N.D. Ohio
Decided May 30, 1974No. C71-1126PublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM
BEN C. GREEN, District Judge.
This is an action by plaintiffs seeking the sum of $22,104.45 refund on their joint federal income tax return for the year 1968. The essential question is whether certain income should be treated as ordinary income, as originally reported by plaintiffs, or as capital gains, as reported by plaintiffs on their amended return.
• The matter is now before the Court upon cross-motions for summary judgment, a stipulation of facts with exhibits having been submitted by the parties.
Mr. Ronald J. Bayer (hereinafter plaintiff) was, at all times relevant to this…
2Cases cited3 opinions
- Commissioner v. LoBueSupreme Court of the United States · 1956
- Dorothy E. Brown and Donald Lee Brown and United States National Bank of Oregon, Etc. v. United StatesCourt of Appeals for the Ninth Circuit · 1970
- Minnesota Mining and Manufacturing Company v. Norton Company, Studebaker-Packard Corporation, and Hadco CorporationCourt of Appeals for the Sixth Circuit · 1966
3Cited by3 opinions
- Kast v. CommissionerUnited States Tax Court · 1982
- Warren H. Schumann and Maria T. Schumann v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1988
- Kast v. CommissionerUnited States Tax Court · 1982