Legal Opinion
Krapf v. United States
District Court, D. Delaware
Decided March 21, 1985No. Civ. A. No. 84-82 LONPublishedCited by 7 opinions
1Opinion of the Court
OPINION
LONGOBARDI, District Judge.
In this action, Plaintiffs, Frederick G. Krapf, Jr. and June B. Krapf, seek a refund of certain federal income taxes paid to the United States between 1976 and 1979. Presently before the Court is the United' States’ motion to dismiss because of improper venue.
The dispute in this case concerns the value of 26,000 shares of common stock of Mechtron Industries, Inc. which the Plaintiffs donated to the University of Delaware in 1976. The Plaintiffs claim that the Mechtron stock should be valued at $10.00 per share or $260,000 and that they are entitled to a…
2Cases cited2 opinions
- Shaw v. United StatesDistrict Court, S.D. New York · 1976
- Antranik Malajalian v. United StatesCourt of Appeals for the First Circuit · 1974
3Cited by7 opinions
- Gerd Topsnik v. United StatesUnited States Court of Federal Claims · 2013
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- GONZALEZ v. DEPARTMENT OF THE TREASURY INTERNAL REVENUE SERVICEDistrict Court, E.D. Pennsylvania · 2021
- Gonzalez v. Department of the Treasury Internal Revenue ServiceDistrict Court, S.D. New York · 2021
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