Legal Opinion
Chaney v. United States
United States Court of Federal Claims
Decided November 30, 1999No. 98-182TPublishedCited by 10 opinions
1Opinion of the Court
OPINION
HORN, Judge.
FINDINGS OF FACT
Victor J. and Judy C. Chaney have brought an action concerning the correct classification of certain business expenses for the 1991, 1993, and 1994 tax years. In 1991, plaintiff Victor J. Chaney sold insurance for the State Farm Insurance Company and reported income and expenses from the sales on Schedule C of his 1991 United States Federal income tax return. Plaintiffs timely filed a joint United States individual income tax return for 1991 and paid a $9,167.00 tax on April 6,1992.
In November 1993, according to the plaintiffs, an Internal Revenue Service…
2Cases cited85 opinions
- Conley v. GibsonSupreme Court of the United States · 1957
- Haines v. KernerSupreme Court of the United States · 1972
- Scheuer v. RhodesSupreme Court of the United States · 1974
- Pierce v. UnderwoodSupreme Court of the United States · 1988
- McNutt v. General Motors Acceptance Corp.Supreme Court of the United States · 1936
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3Cited by10 opinions
- Hinck v. United StatesUnited States Court of Federal Claims · 2005
- Danoff v. United StatesDistrict Court, C.D. California · 2004
- In Re VogtUnited States Bankruptcy Court, M.D. Louisiana · 2000
- Murray v. Franke-Misal Technologies Group, LLC (In Re Supernatural Foods, LLC)United States Bankruptcy Court, M.D. Louisiana · 2001
- Clean Fuel Llc v. United StatesUnited States Court of Federal Claims · 2013
5 more not listed; retrieve them via the Exa API.