Legal Opinion
Hartman v. United States
Court of Appeals for the Federal Circuit
Decided September 10, 2012No. 2011-5110PublishedCited by 7 opinions
1Opinion of the Court
DYK, Circuit Judge.
William F. Hartman and Therese Hartman (collectively, “the Hartmans”) appeal a decision of the United States Court of Federal Claims (“Claims Court”) granting summary judgment to the government on the Hartmans’ claim for a federal income tax refund. Hartman v. United States, 99 Fed.Cl. 168 (2011). Because the Claims Court properly determined that the Hart-mans were not entitled to a refund, we affirm.
BACKGROUND
This case requires an interpretation of the Treasury Regulations governing the constructive receipt of income, which in turn interprets section 451 of the Internal…
2Cases cited18 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Commissioner v. DanielsonCourt of Appeals for the Third Circuit · 1967
- Herbert J. Gump and Marilyn Gump v. United StatesCourt of Appeals for the Federal Circuit · 1996
- Bonham v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1937
- Lane Bryant, Inc. And the Limited, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 1994
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3Cited by7 opinions
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