Legal Opinion

Denit v. United States

District Court, D. Maryland

Decided July 29, 1982No. Civ. No. Y-81-1026PublishedCited by 1 opinion

1Opinion of the Court

MEMORANDUM OPINION AND ORDER

JOSEPH H. YOUNG, District Judge.

This action was instituted pursuant to 28 U.S.C. § 1346(a)(1) to recover taxes allegedly erroneously assessed and collected from the plaintiff. Plaintiff claims that she is entitled to a “theft loss” deduction, including attorney fees, incurred in connection with a theft loss under 26 U.S.C. § 165(a)(c)(3). The United States seeks summary judgment, asserting that the. loss claimed was incurred because of a voluntary payment, and that attorneys’ fees do not qualify for theft loss treatment. Partial summary judgment is appropriate…

2Cases cited8 opinions

Edwards v. BrombergCourt of Appeals for the Fifth Circuit · 1956
Paine v. CommissionerUnited States Tax Court · 1975
Vietzke v. CommissionerUnited States Tax Court · 1961
Louisa B. Gunther Farcasanu v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1970
Ander v. CommissionerUnited States Tax Court · 1967

3 more not listed; retrieve them via the Exa API.

3Cited by1 opinion

Denit by National Bank of Washington v. United StatesCourt of Appeals for the Fourth Circuit · 1983