Legal Opinion
Mann v. United States
District Court, D. Maryland
Decided January 31, 2019No. Civil Action No. TDC-17-0200PublishedCited by 4 opinions
1Opinion of the Court
THEODORE D. CHUANG, United States District Judge
Plaintiffs Lawrence P. Mann and Linda S. Mann ("the Manns") have filed this tax refund suit against the United States of America to challenge the disallowance by the Internal Revenue Service ("IRS") on their 2011 joint tax return of three claimed charitable deductions: (1) $ 675,000 for the donation of a house; (2) $ 24,206 for the donation of personal property in that house, and (3) $ 10,000 in cash to Second Chance, Inc. ("Second Chance"), a non-profit property deconstruction organization. They also challenge the disallowance on their 2012…
2Cases cited26 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
- Hernandez v. CommissionerSupreme Court of the United States · 1989
- Rossignol v. VoorhaarCourt of Appeals for the Fourth Circuit · 2003
21 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Lawrence Mann v. United StatesCourt of Appeals for the Fourth Circuit · 2021
- New Jersey v. Bessent; Village of Scarsdale v. IRSCourt of Appeals for the Second Circuit · 2025
- New Jersey v. Bessent; Village of Scarsdale v. IRSCourt of Appeals for the Second Circuit · 2025
- The Estate of Mary Sue Welsh v. Michaels Stores, Inc.District Court, D. Maryland · 2020