Legal Opinion

Pipitone v. United States

Court of Appeals for the Seventh Circuit

Decided June 14, 1999No. 98-3624PublishedCited by 83 opinions

1Opinion of the Court

KANNE, Circuit Judge.

Andrew and Joanne Pipitone filed suit for a refund from a federal income tax payment in the amount of $32,511 for the 1995 taxable year. This amount was paid as part of a $95,000 payment Andrew Pipi-tone (“Pipitone”) received from his employer, CNA Insurance Companies (“CNA”), at the time of the termination of his employment. The district court granted the government’s motion for summary judgment, concluding that Pipitone failed to introduce any evidence to support his claim for a tax refund. Because we agree that summary judgment was properly entered in favor of the…

2Cases cited21 opinions

  1. Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
  2. Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
  3. United States v. JanisSupreme Court of the United States · 1976
  4. Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
  5. Burnet v. HarmelSupreme Court of the United States · 1932

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3Cited by83 opinions

  1. Elizabeth C.O. Bellaver v. Quanex Corp./nichols-HomeshieldCourt of Appeals for the Seventh Circuit · 2000
  2. Christopher J. Michas v. Health Cost Controls of Illinois, Inc.Court of Appeals for the Seventh Circuit · 2000
  3. Bruce K. Cable, as Debtor in Possession v. Ivy Tech State CollegeCourt of Appeals for the Seventh Circuit · 1999
  4. Donna Feldman v. American Memorial Life Insurance Company, Formerly Known as Prairie States Life Insurance CompanyCourt of Appeals for the Seventh Circuit · 1999
  5. Gregory W. Moore v. J.B. Hunt Transport, Inc., D/B/A J.B. Hunt Driver Training CenterCourt of Appeals for the Seventh Circuit · 2000

78 more not listed; retrieve them via the Exa API.

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