Legal Opinion

Blanchard v. United States

District Court, D. Maryland

Decided December 30, 1976No. Civ. K-75-1726PublishedCited by 7 opinions

1Opinion of the Court

FRANK A. KAUFMAN, District Judge.

In this case, Blanchard seeks to recover the sum of $9,823.24 paid as additional federal income taxes and interest after assessment by the Government for the tax years 1972 and 1973. The Government counterclaims to recover the sum of $4,078 of additional federal income taxes which it asserts is due from plaintiff for the tax year 1972. Defendant has moved for summary judgment as to both the complaint and counterclaim. There are no contested issues of fact which in any way are material or relevant to the decision herein. 1

Plaintiff, in 1970, was granted an…

2Cases cited4 opinions

  1. Daine v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1948
  2. Gale v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. GaleCourt of Appeals for the Second Circuit · 1951
  3. Van Vlaanderen v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1949
  4. David Mavity v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1965

3Cited by7 opinions

  1. Gordon v. CommissionerUnited States Tax Court · 1978
  2. Moore v. United StatesDistrict Court, N.D. Texas · 1978
  3. Gabriel v. CommissionerUnited States Tax Court · 2000
  4. Brooks v. CommissionerUnited States Tax Court · 1983
  5. Gordon v. CommissionerUnited States Tax Court · 1978

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