Legal Opinion
Cohen v. United States
District Court, C.D. California
Decided May 27, 1999No. CV 98-4695-CAS (MCx)PublishedCited by 5 opinions
1Opinion of the Court
ORDER RE: DEFENDANT’S MOTION FOR SUMMARY JUDGMENT
SNYDER, District Judge.
The Court has considered defendant’s Motion for Summary Judgment. After reviewing the materials submitted by the parties, the arguments of counsel, and the case file, the Court hereby grants defendant’s Motion for Summary Judgment.
I. BACKGROUND
In the instant action, plaintiffs Milton Cohen (“Cohen”) and Marcia Cohen seek a • refund of $6,264.65 in taxes paid pursuant to the Federal Insurance Contribution Act (“FICA”), 26 U.S.C. § 3101 et seq. Presently before the Court is the motion by defendant United States for summary…
2Cases cited16 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
- Lujan v. National Wildlife FederationSupreme Court of the United States · 1990
- Social Security Board v. NierotkoSupreme Court of the United States · 1946
- United States v. Garbutt Oil Co.Supreme Court of the United States · 1938
11 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Appoloni v. United StatesCourt of Appeals for the Sixth Circuit · 2006
- CSX Corp. v. United StatesCourt of Appeals for the Federal Circuit · 2008
- Appoloni v. United StatesCourt of Appeals for the Sixth Circuit · 2006
- Donald F. Appoloni, Sr., Russell C. Bergemann, and Charles Bryce Engle v. United States of America, Phyllis F. Klender, William B. Rase, and Roger J. Petri v. United StatesCourt of Appeals for the Sixth Circuit · 2006
- TESCO DRIVEAWAY CO. v. COMMISSIONERUnited States Tax Court · 2001