Legal Opinion
McKitrick v. United States
District Court, S.D. Ohio
Decided February 8, 1974No. Civ. A. 72-217PublishedCited by 4 opinions
1Opinion of the Court
OPINION AND ORDER
KINNEARY, Chief Judge.
This matter is before the Court on cross motions for summary judgment under the provisions of Rule 56 of the Federal Rules of Civil Procedure.
Plaintiffs seek refunds of federal income taxes totalling $26,549.81 plus statutory interest for the year 1967. This action was commenced under the provisions of Title 26, United States Code, Section 7422. The Court has jurisdiction over the subject matter of this action under the provisions of Title 28, United States Code, Section 1346. The material facts are not in dispute.
Plaintiffs contend that a portion of two…
2Cases cited5 opinions
- Lucile McAulay Filippini, as of the Last Will and Testament of Carra McAulay Deceased v. United StatesCourt of Appeals for the Ninth Circuit · 1963
- Conran v. United StatesDistrict Court, E.D. Missouri · 1971
- United Development Company v. United StatesDistrict Court, E.D. Missouri · 1962
- Wala Garage, Inc. v. United StatesUnited States Court of Claims · 1958
- Wala Garage, Inc. v. United StatesUnited States Court of Claims · 1958
3Cited by4 opinions
- Tiefenbrunn v. CommissionerUnited States Tax Court · 1980
- Graphic Press, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1975
- The E. R. Hitchcock Co. v. United StatesCourt of Appeals for the Second Circuit · 1975
- Tiefenbrunn v. CommissionerUnited States Tax Court · 1980