Legal Opinion
United States v. LaRosa
District Court, D. Maryland
Decided October 23, 1997No. Civil Action DKC 96-980PublishedCited by 5 opinions
1Opinion of the Court
MEMORANDUM OPINION
CHASANOW, District Judge.
This is an action brought by the United States of America (“Government”) to recover refunds of interest on tax underpayments which it claims the Internal Revenue Service (“IRS”) erroneously issued to defendants Dominick LaRosa and Catherine LaRosa (“Defendants”) for the years 1981 and 1982. In turn, Defendants have filed a counterclaim seeking a larger refund than the IRS granted. Both parties have moved for summary judgment on all claims. No hearing is deemed necessary and the court now rules pursuant to Local Rule 105.6.
I. Standard of Review
It is…
2Cases cited21 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. Diebold, Inc.Supreme Court of the United States · 1962
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Charbonnages De France v. Frank B. Smith, Juanita Smith, Frank Smith, Jr., Smith Brothers Construction Company and Continental Coal Sales CorporationCourt of Appeals for the Fourth Circuit · 1979
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3Cited by5 opinions
- Fritschle v. AndesDistrict Court, D. Maryland · 1998
- Larosa's Intern. Fuel Co., Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2007
- Fritschle v. AndesDistrict Court, D. Maryland · 1999
- Catherine LaRosa v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 2026
- United States v. LaRosaDistrict Court, D. Maryland · 2020