Legal Opinion
Mobley v. United States
United States Court of Claims
Decided September 20, 1985No. Nos. 620-81T, 322-82TPublishedCited by 7 opinions
1Opinion of the Court
OPINION
MOODY R. TIDWELL, III, Judge:
These are two tax refund cases which come before this court under section 56(a) of the Internal Revenue Code of 1954 (hereinafter referred to as the Code).1 Plaintiffs Mobley and Stranahan seek a tax refund of federal income tax in the amounts of $126,506.00 and $23,478.00, respectively, for the tax year of 1976. This case comes before us on Cross-Motions for Summary Judgment.
FACTS
Plaintiffs Mobley are husband and wife who filed a joint return for the year 1976, and plaintiff Stranahan is a single individual who filed a separate return for- the year 1976.…
2Cases cited22 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Eastport Steamship Corporation v. The United StatesUnited States Court of Claims · 1967
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Welch v. HenrySupreme Court of the United States · 1938
17 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- William F. Hill and Lola E. Hill v. The United StatesCourt of Appeals for the Federal Circuit · 1991
- Robert B. Trainer and Sirin D. Trainer v. The United StatesCourt of Appeals for the Federal Circuit · 1986
- Yamamoto v. United StatesUnited States Court of Claims · 1985
- Hill v. United StatesUnited States Court of Claims · 1990
- Slattery v. United StatesUnited States Court of Claims · 1988
2 more not listed; retrieve them via the Exa API.