Legal Opinion
Tucker v. United States
United States Court of Claims
Decided August 22, 1985No. 619-82TPublishedCited by 18 opinions
1Opinion of the Court
SUPPLEMENTAL OPINION
REGINALD W. GIBSON, Judge:
In the process of entering final judgment, pursuant to its opinion filed on May 10, 1985,1 new unanticipated issues have arisen causing the court to exert almost as much energy as it did on the initial opinion. *577Multiple questions have arisen impacting the net refund entitlement. Such questions are whether the taxpayer, Mr. Tucker, is entitled to have his taxes for the years 1979 and 1980 determined on the basis of married filing jointly, maximum tax rates and income averaging, or on the basis of married filing separately. Additional questions have…
2Cases cited13 opinions
- Jones v. Liberty Glass Co.Supreme Court of the United States · 1948
- Marko Durovic v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1973
- National Contracting Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1939
- Hess v. United StatesUnited States Court of Claims · 1976
- Max Dritz as Administrator of the Estate of Max Dritz and of Helen Dritz, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1970
8 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Cook v. United StatesUnited States Court of Federal Claims · 2000
- Millsap v. CommissionerUnited States Tax Court · 1988
- Ronald E. Smalldridge v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1986
- Phillips v. CommissionerUnited States Tax Court · 1986
- Dallin v. United StatesUnited States Court of Federal Claims · 2004
13 more not listed; retrieve them via the Exa API.