Legal Opinion
Hill v. United States
United States Court of Claims
Decided October 31, 1990No. 679-88TPublishedCited by 4 opinions
1Opinion of the Court
*714OPINION
ANDEWELT, Judge.
In this tax action, plaintiffs, William F. and Lola E. Hill, seek tax refunds for tax years 1981 and 1982 of $30,963 and $18,-733, respectively. This action is presently before the court on cross-motions for summary judgment. The dispute relates to the amount of taxes plaintiffs were required to pay under the alternative minimum tax provisions set forth in Sections 56 and 57 of the Internal Revenue Code (the Code), 26 U.S.C. §§ 56 and 57.1 The parties agree that there are no material issues of fact in dispute and that this case turns on a legal issue — the proper…
2Cases cited7 opinions
- United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
- United States v. Skelly Oil Co.Supreme Court of the United States · 1969
- Charles Ilfeld Co. v. HernandezSupreme Court of the United States · 1934
- Lewyt Corp. v. CommissionerSupreme Court of the United States · 1955
- J.H. Miles & Co. v. United StatesUnited States Court of Claims · 1983
2 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- United States v. HillSupreme Court of the United States · 1993
- William F. Hill and Lola E. Hill v. The United StatesCourt of Appeals for the Federal Circuit · 1991
- Hill v. United StatesCourt of Appeals for the Federal Circuit · 1991
- William F. Hill and Lola E. Hill v. The United StatesCourt of Appeals for the Federal Circuit · 1991