Legal Opinion
Ertman v. United States
District Court, D. Connecticut
Decided August 1, 1997No. Civil 3:96CV01036(PCD)PublishedCited by 3 opinions
1Opinion of the Court
RULING ON MOTIONS FOR SUMMARY JUDGMENT
DORSEY, Chief Judge.
Plaintiffs and defendant filed cross-motions for summary judgment. For the following reasons, plaintiffs’ motion is DENIED. Defendant’s motion is GRANTED.
I. BACKGROUND
The following facts are undisputed. On or about April 15, 1988, plaintiffs David F. Ertman and Jane Ertman (“the Ertmans”) submitted a Form 4868, “Application for Automatic Extension of Time to File U.S. Individual Income Tax Return” (“Form 4868 Application”) and $11,000 to the Internal Revenue Service (“IRS”), requesting a four-month extension of time to file their…
2Cases cited18 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
- United States v. DalmSupreme Court of the United States · 1990
- Rosenman v. United StatesSupreme Court of the United States · 1945
- Manning v. Seeley Tube & Box Co.Supreme Court of the United States · 1950
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3Cited by3 opinions
- David F. Ertman and Jane Ertman v. United StatesCourt of Appeals for the Second Circuit · 1999
- Nicholas Acoustics & Specialty Co., Inc. v. United StatesDistrict Court, S.D. Mississippi · 2010
- United States v. Domino Sugar Corp.District Court, S.D. New York · 1999