Legal Opinion
Barber v. United States
District Court, N.D. California
Decided January 31, 2000No. C-96-4586 MHPPublished
1Opinion of the Court
MEMORANDUM AND ORDER
PATEL, Chief Judge.
On December 20, 1996, Plaintiff Lori Barber filed this action seeking a refund of income tax that she alleges was erroneously and illegally assessed and collected. This court has jurisdiction pursuant to 28 U.S.C. section 1346(a)(1). Now before the court are plaintiffs and defendant’s cross motions for summary judgment. BACKGROUND
Lori Barber was a licensed real estate salesperson in 1988 and 1989. Barber was professionally affiliated with her mother, Wanda McCulloh, who was a real estate broker doing business under the name Plaza Realty & Investments.
In…
2Cases cited29 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- First Nat. Bank of Ariz. v. Cities Service Co.Supreme Court of the United States · 1968
- United States v. TestanSupreme Court of the United States · 1976
- United States v. SherwoodSupreme Court of the United States · 1941
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