Legal Opinion
Sharp v. United States
United States Court of Federal Claims
Decided October 30, 1992No. 91-1358TPublishedCited by 9 opinions
1Opinion of the Court
ORDER
WEINSTEIN, Judge.
The parties have filed cross-motions for summary judgment on plaintiff’s first amended complaint, filed in this court pursuant to 28 U.S.C. § 1346(a)(1) and § 1491 and 26 U.S.C. § 7422, (1988),1 on January 7, 1992, and claiming a tax refund of $59,-736.00,2 based on plaintiff’s first amended 1987 return dated May 8, 1989.
Plaintiff alleges that there is no genuine issue of material fact and that he is entitled as a matter of law to carry over to and deduct in 1987 the amount of investment interest he paid and did not deduct in tax years 1983 through 1986 (hereinafter, cf.…
2Cases cited26 opinions
- Pierce v. UnderwoodSupreme Court of the United States · 1988
- Mallard v. United States Dist. Court for Southern Dist. of IowaSupreme Court of the United States · 1989
- Tennessee Valley Authority v. HillSupreme Court of the United States · 1978
- Department of the Air Force v. RoseSupreme Court of the United States · 1976
- Piper v. Chris-Craft Industries, Inc.Supreme Court of the United States · 1977
21 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Lenz v. CommissionerUnited States Tax Court · 1993
- James J. Flood Joan L. Flood v. United StatesCourt of Appeals for the Ninth Circuit · 1994
- Federal National Mortgage Ass'n v. United StatesUnited States Court of Federal Claims · 2003
- Anaheim Gardens v. United StatesUnited States Court of Federal Claims · 1995
- Murakami v. United StatesUnited States Court of Federal Claims · 2000
4 more not listed; retrieve them via the Exa API.