Legal Opinion
Smelley v. United States
District Court, N.D. Alabama
Decided October 29, 1992No. Civ. 92-HM-0486-NWPublishedCited by 7 opinions
1Opinion of the Court
MEMORANDUM OPINION
HALTOM, Senior District Judge.
This is a civil action wherein the plain tiffs-taxpayers 1 claim a refund of federal income taxes allegedly overpaid. Jurisdiction is based on 28 U.S.C. § 1346(a)(1). This action came before the court on cross-motions for summary judgment. The motions were fully briefed and oral argument was held on October 23, 1992.
I. BACKGROUND
Plaintiff, Lawrence D. Smelley, was employed as an Alabama State Trooper. On April 1, 1982, Mr. Smelley retired on medical disability due to hypertension. Mr. Smelley received retirement payments on account of his…
2Cases cited26 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Adickes v. S. H. Kress & Co.Supreme Court of the United States · 1970
- Welch v. HelveringSupreme Court of the United States · 1933
- Helvering v. TaylorSupreme Court of the United States · 1935
- United States v. AndersonSupreme Court of the United States · 1926
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3Cited by7 opinions
- John L. Kane, Jr. v. United StatesCourt of Appeals for the Federal Circuit · 1994
- Estate of Reddert v. United StatesDistrict Court, D. New Jersey · 1996
- Boch v. United States (In Re Boch)United States Bankruptcy Court, M.D. Pennsylvania · 1993
- Craft v. United StatesDistrict Court, S.D. Indiana · 1995
- Kane v. United StatesUnited States Court of Federal Claims · 1993
2 more not listed; retrieve them via the Exa API.