Legal Opinion
Libitzky v. United States
District Court, N.D. California
Decided August 6, 2021No. 3:18-cv-00792Unknown
1Opinion
1 2 3 4 UNITED STATES DISTRICT COURT 5 NORTHERN DISTRICT OF CALIFORNIA 6 7 SUSAN M LIBITZKY, et al., Case No. 18-cv-00792-JD 8 Plaintiffs, ORDER RE SUMMARY JUDGMENT v. 9 Re: Dkt. Nos. 43, 51 10 UNITED STATES OF AMERICA, Defendant. 11 12 This is a case filed by Moses and Susan Libitzky, a married couple, for “refund and credit 13 for income taxes paid for the tax year 2011” in the amount of $692,690. Dkt. No. 1 ¶¶ 1, 9. The 14 United States agrees that the $692,690 was an overpayment, but it asserts that the Court lacks 15 jurisdiction over this case and the credit or refund is statutorily…
2Cases cited14 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. MitchellSupreme Court of the United States · 1980
- Taye Addisu Mokhtar Al-Saeed Ghassan Abu Hemdeh v. Fred Meyer, Inc., a Delaware CorporationCourt of Appeals for the Ninth Circuit · 2000
- Lewis v. ReynoldsSupreme Court of the United States · 1932
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