Legal Opinion
Speck v. United States
United States Court of Federal Claims
Decided March 30, 1993No. 42-77TPublishedCited by 6 opinions
1Opinion of the Court
OPINION
HORN, District Judge.
BACKGROUND
Plaintiffs, Frederick E. Speck (husband) and Linda L. Speck (wife), seek judgment against the United States to recover for an alleged overpayment of taxes for the 1968, 1971 and 1972 tax years. Plaintiffs were citizens of Canada during these years. Moreover, Frederick E. Speck was a professional hockey player during the tax years at issue in the complaint, 1968, 1971, and 1972, and plaintiff Frederick Speck was present in the United States during 1968, 1971, and 1972 as a non-resident alien, while playing hockey.
The ease filed by plaintiffs, Frederick E.…
2Cases cited101 opinions
- Link v. Wabash RailroadSupreme Court of the United States · 1962
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Gregory v. HelveringSupreme Court of the United States · 1935
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3Cited by6 opinions
- Mega Construction Co. v. United StatesUnited States Court of Federal Claims · 1993
- Passamaquoddy Tribe v. United StatesUnited States Court of Federal Claims · 2008
- Long Island Savings Bank v. United StatesUnited States Court of Federal Claims · 2004
- Hicks v. United StatesUnited States Court of Federal Claims · 2009
- Dixon v. United StatesUnited States Court of Federal Claims · 2022
1 more not listed; retrieve them via the Exa API.