Legal Opinion

Bruzewicz v. United States

District Court, N.D. Illinois

Decided March 25, 2009No. 07 C 4074PublishedCited by 7 opinions

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

  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. Clyde Pugh v. City of Attica, Indiana, Attica Police Department, Attica Board of WorksCourt of Appeals for the Seventh Circuit · 2001
  4. David E. Heasley and Kathleen Heasley v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1990
  5. Ronald Lesch v. Crown Cork & Seal Co.Court of Appeals for the Seventh Circuit · 2002

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3Cited by7 opinions

  1. Whitehouse Hotel Ltd. Partnership v. CommissionerCourt of Appeals for the Fifth Circuit · 2010
  2. Alli v. Comm'rUnited States Tax Court · 2014
  3. Scheidelman v. CommissionerCourt of Appeals for the Second Circuit · 2014
  4. Riether v. United StatesDistrict Court, D. New Mexico · 2012
  5. Roderick M. Campbell & C. Sandra Campbell v. CommissionerUnited States Tax Court · 2020

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

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