Legal Opinion
Masterson v. United States
District Court, N.D. Illinois
Decided October 31, 1979No. 78 C 2438PublishedCited by 9 opinions
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
CROWLEY, District Judge.
This is an action for the recovery of personal income taxes assessed and collected pursuant to the Internal Revenue Code of 1954. This Court has jurisdiction under 28 U.S.C. § 1346.
Mary Masterson filed a 1976 joint tax return on behalf of herself and her husband, Bernard, who died on May 29, 1976. She included the amount of a lump sum distribution her husband received from his employer, Opelika Manufacturing Corporation (Opelika), and paid taxes on the entire distribution. A timely claim for refund was denied. She now claims that this…
2Cases cited2 opinions
- James A. Wood and Dorothy D. Wood v. United StatesCourt of Appeals for the Ninth Circuit · 1979
- Sidman v. United StatesDistrict Court, S.D. New York · 1971
3Cited by9 opinions
- Stewart and Lillian Caplin v. United StatesCourt of Appeals for the Second Circuit · 1983
- Gordon v. CommissionerUnited States Tax Court · 1987
- Michael J. Berman v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1991
- Gibson v. United StatesDistrict Court, W.D. Tennessee · 1986
- Paul v. United StatesDistrict Court, E.D. Michigan · 1988
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