Legal Opinion
Raymond v. United States
District Court, D. Vermont
Decided December 17, 2002No. 2:01-cv-00142PublishedCited by 1 opinion
1Opinion of the Court
OPINION AND ORDER
SESSIONS, Chief Judge.
In this action to recover an alleged overpayment of taxes, Plaintiffs David A. Raymond and Lori Raymond (“the Ray-monds”) and Defendant United States of America (“the IRS”) have filed cross-motions for summary judgment, asserting that there are no material facts at issue in this proceeding, and that each is entitled to judgment as a matter of law. For the reasons that follow, the Raymonds’ motion (Doc. 9) is granted, and the IRS’s motion (Doc. 14) is denied.
The material facts are not in dispute. 1 After being terminated from employment at IBM in 1993,…
2Cases cited33 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Lucas v. EarlSupreme Court of the United States · 1930
- Helvering v. HorstSupreme Court of the United States · 1940
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Aquilino v. United StatesSupreme Court of the United States · 1960
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3Cited by1 opinion
- David A. Raymond and Lori Raymond v. United StatesCourt of Appeals for the Second Circuit · 2004