Legal Opinion
Owen v. United States
District Court, W.D. Tennessee
Decided February 23, 1999No. 97-2564-TUBREPublishedCited by 3 opinions
1Opinion of the Court
ORDER ON CROSS-MOTIONS FOR PARTIAL SUMMARY JUDGMENT
TURNER, District Judge.
Plaintiffs John Owen and Glenda McCormick brought this action to recover $74,107 of federal income tax paid for the 1987 tax year plus statutory additions. Presently before the court are plaintiffs’ and defendant United States’ cross-motions for partial summary judgment.
I.Standard of Review
The moving party is entitled to summary judgment where there is no genuine issue of material fact and the party is entitled to judgment as a matter of law. Fed.R.Civ.P. 56(c). When considering a motion for summary judgment, the…
2Cases cited22 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Welch v. HelveringSupreme Court of the United States · 1933
- Fed. Sec. L. Rep. P 94,768 Phil A. Street and Clyde H. Street v. J.C. Bradford & CompanyCourt of Appeals for the Sixth Circuit · 1990
- United States v. JanisSupreme Court of the United States · 1976
- Crane v. CommissionerSupreme Court of the United States · 1947
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3Cited by3 opinions
- Montoya v. RomeroDistrict Court, D. New Mexico · 2013
- Iowa 80 Group, Inc. & Subsidiaries v. United StatesDistrict Court, S.D. Iowa · 2002
- Iowa 80 Group, Inc. & Subsidiaries v. United StatesDistrict Court, S.D. Iowa · 2004