Legal Opinion
Kavich v. United States
District Court, D. Nebraska
Decided February 13, 1981No. Civ. 79-0-86PublishedCited by 5 opinions
1Opinion of the Court
MEMORANDUM
DENNEY, District Judge.
This is a tax refund case which was tried to the Court on October 7 and 8, 1980. Subsequent to trial, the parties submitted final written arguments. The following discussion constitutes the Court’s findings of fact and conclusions of law.
I. Background and Uncontroverted Facts At their pretrial conference, the parties stipulated to the following facts:
1. That the Plaintiffs are husband and wife, citizens and residents of the state of Nebraska, residing in Fremont, Nebraska, and at all times pertinent hereto were residents of the state of Nebraska.
2. That said…
2Cases cited3 opinions
- Putnam v. CommissionerSupreme Court of the United States · 1956
- In the Matter of Uneco, Inc., Bankrupt. United States of America v. Uneco, Inc.Court of Appeals for the Eighth Circuit · 1976
- Casco Bank & Trust Co. v. United StatesCourt of Appeals for the First Circuit · 1976
3Cited by5 opinions
- Estate of Leavitt v. CommissionerUnited States Tax Court · 1988
- In Re James A. Lane, Bankrupt. Frances B. Lane and James M. Gaines, as Trustee of the Bankrupt Estate of James A. Lane v. United StatesCourt of Appeals for the Eleventh Circuit · 1984
- Estate of Leavitt v. CommissionerUnited States Tax Court · 1988
- Estate of Leavitt v. CommissionerUnited States Tax Court · 1988
- Sigmon v. CommissionerUnited States Tax Court · 1988