Legal Opinion
Ferman v. United States
District Court, E.D. Louisiana
Decided April 20, 1992No. Civ. A. 90-1878PublishedCited by 5 opinions
1Opinion of the Court
ORDER AND REASONS
ARCENEAUX, District Judge.
Plaintiff, Bertha Paglin Ferman (“Ferman”), as executrix of the estate of Jules J. Paglin, and defendant, the United States of America (the “Government”), filed cross motions for summary judgment and noticed these motions for hearing on April 2, 1992. Having reviewed the memoranda in support, the opposition memoranda, the record, and the applicable law, and having heard the oral argument of counsel, the court now rules.
FACTS
Plaintiff filed this action on May 25, 1990. In her complaint, Ferman claims that the Internal Revenue Service (the “IRS”) owes…
2Cases cited13 opinions
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Pension Benefit Guaranty Corporation v. RA Gray & Co.Supreme Court of the United States · 1984
- Bob Jones University v. United StatesSupreme Court of the United States · 1983
- Welch v. HenrySupreme Court of the United States · 1938
8 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Jerry W. Carlton, of the Will of Willametta K. Day v. United StatesCourt of Appeals for the Ninth Circuit · 1992
- Bertha Paglin Ferman, Etc. v. United StatesCourt of Appeals for the Fifth Circuit · 1993
- Estate of McNamee v. CommissionerUnited States Tax Court · 1994
- Ferman v. U.S.Court of Appeals for the Fifth Circuit · 1993
- Jerry W. Carlton, of the Will of Willametta K. Day v. United StatesCourt of Appeals for the Ninth Circuit · 1992