Legal Opinion
Armeno v. United States
United States Court of Claims
Decided October 30, 1984No. 330-83TPublishedCited by 3 opinions
1Opinion of the Court
ORDER ON CROSS-MOTIONS FOR SUMMARY JUDGMENT
WHITE, Senior Judge.
The plaintiff, Joseph Armeno, sues to recover a refund (plus interest) of the income tax which he paid for the calendar year 1979 on a $2,400 item that was included as part of his gross income in his return for 1979.
The $2,400 referred to in the preceding paragraph represented (according to the plaintiff) the total amount of the “tokes” (to be explained later) that he received in 1979.
The case is now before the court on the defendant’s motion, and the plaintiffs cross-motion, for summary judgment.
Agreed Facts
For the purposes of…
2Cases cited8 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Wendell Olk v. United StatesCourt of Appeals for the Ninth Circuit · 1976
- Roberts v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1949
- Roberts v. CommissionerUnited States Tax Court · 1948
- Bevers v. CommissionerUnited States Tax Court · 1956
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3Cited by3 opinions
- Reverend Lloyd L. Goodwin Martha J. Goodwin v. United StatesCourt of Appeals for the Eighth Circuit · 1995
- BALOT v. COMMISSIONERUnited States Tax Court · 2001
- Executive Network Club v. CommissionerUnited States Tax Court · 1995