Legal Opinion
Ambur v. United States
District Court, D. South Dakota
Decided June 17, 2002No. Civ. 01-3015PublishedCited by 1 opinion
1Opinion of the Court
ORDER ON CROSS-MOTIONS FOR SUMMARY JUDGMENT
KORNMANN, District Judge.
BACKGROUND
[¶ 1.] Plaintiffs instituted this action pursuant to 28 U.S.C. § 1346(a)(1), seeking to collect $16,062.00 in claimed overpaid federal income taxes, • self-employment taxes and interest assessed and collected in 2000 for the tax years 1994, 1995, and 1996. Plaintiffs have filed a motion for partial summary judgment,. contending that the assessments for self-employment taxes are time barred and a refund is due from defendant. The United States filed a cross-motion for partial summary judgment 1 , contesting…
2Cases cited39 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Morton v. RuizSupreme Court of the United States · 1974
- United States v. Winstar Corp.Supreme Court of the United States · 1996
- Miree v. DeKalb CountySupreme Court of the United States · 1977
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3Cited by1 opinion
- BURLINGTON NORTHERN AND SANTA FE RAILWAY CORP. v. Dakota Missouri Valley and Western Railroad, Inc.District Court, D. South Dakota · 2004