Legal Opinion
Justice v. United States
District Court, S.D. West Virginia
Decided August 30, 1985No. 3:85-0417PublishedCited by 1 opinion
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
HADEN, Chief Judge.
The Plaintiff, Stewart Justice, Sr., has brought this action seeking refunds of taxes paid for the years 1976, 1977, and 1979. Pending before the Court is the Government’s motion to dismiss a portion of the suit. 1 Specifically, the Government’s motion addresses the refunds sought for 1976 and 1977.
I. Background
Stewart Justice, Sr., is a resident of Delbarton, West Virginia. He is a businessman. According to the Internal Revenue Service, Justice’s normal business activities include general construction work, truck hauling, leasing of trucks for…
2Cases cited10 opinions
- Charlson Realty Company v. The United StatesUnited States Court of Claims · 1967
- A. H. Kelson and Nyla C. Kelson v. United StatesCourt of Appeals for the Tenth Circuit · 1974
- 18th Street Leader Stores, Inc. v. United StatesCourt of Appeals for the Seventh Circuit · 1944
- Einson-Freeman Co. v. CorwinCourt of Appeals for the Second Circuit · 1940
- Benjamin A. Stratmore and Helen Stratmore, His Wife v. United StatesCourt of Appeals for the Third Circuit · 1972
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3Cited by1 opinion
- Official Unsecured Creditors' Committee v. Northern Trust Co. (In Re Ellingsen MacLean Oil Co.)United States Bankruptcy Court, W.D. Michigan · 1989