Legal Opinion
Mulholland v. United States
United States Court of Claims
Decided April 20, 1992No. 645-85TPublishedCited by 9 opinions
1Opinion of the Court
OPINION
REGINALD W. GIBSON, Judge:
This individual tax refund case is before the court on defendant’s second motion for summary judgment. Plaintiffs did not file a cross-motion as they emphatically contend that there are genuine issues of material fact. Jurisdiction in this court is premised on section 6532(a)1 and section 7422(a)2 of the Internal Revenue Code of 1954, 26 U.S.C. §§ 6532(a) and 7422(a), and the Tucker Act, 28 U.S.C. § 1491.3
While the complaint, as filed, averred three counts, only Counts II and III were the subject of previous cross-motions for partial summary judgment by the…
2Cases cited30 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Crane v. CommissionerSupreme Court of the United States · 1947
25 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Ewing v. Comm'rUnited States Tax Court · 2004
- Porter v. Comm'rUnited States Tax Court · 2008
- Mulholland v. United StatesUnited States Court of Federal Claims · 1993
- Exxon Corp. v. United StatesUnited States Court of Federal Claims · 1998
- Ewing v. Comm'rUnited States Tax Court · 2004
4 more not listed; retrieve them via the Exa API.