Bruzewicz v. United States
District Court, N.D. Illinois
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
MILTON I. SHADUR, Senior District Judge.
Elizabeth Bruzewicz and her husband Howard Prossnitz (collectively “Prossnitzes” 1 ) have brought this action against the United States seeking a refund of the taxes, penalties and interest they previously paid as a result of a notice of deficiency issued by the Internal Revenue Service (“IRS”). Those amounts related to a charitable deduction Prossnitzes took on their income tax returns for the years 2002-04 for the donation of a preservation facade easement on their home in Oak Park, Illinois.
Both sides have now invoked Fed.…
2Cases cited11 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
- Clyde Pugh v. City of Attica, Indiana, Attica Police Department, Attica Board of WorksCourt of Appeals for the Seventh Circuit · 2001
- David E. Heasley and Kathleen Heasley v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1990
- Ronald Lesch v. Crown Cork & Seal Co.Court of Appeals for the Seventh Circuit · 2002
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3Cited by7 opinions
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- Scheidelman v. CommissionerCourt of Appeals for the Second Circuit · 2014
- Riether v. United StatesDistrict Court, D. New Mexico · 2012
- Roderick M. Campbell & C. Sandra Campbell v. CommissionerUnited States Tax Court · 2020
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