Legal Opinion
Ray v. United States
United States Court of Claims
Decided March 27, 1992No. 90-476TPublishedCited by 5 opinions
1Opinion of the Court
MEMORANDUM OF DECISION
HARKINS, Senior Judge:
Ralph Ray, plaintiff, represented pro se, seeks a refund of federal income tax for tax year 1983 that the IRS assessed on a payment of $5,474 made by the Singer Company (Singer) pursuant to an agreement to settle litigation related to the closing in November 1982 of Singer’s manufacturing facility in Elizabeth, New Jersey. Plaintiff had worked for Singer for 36 years, and was a member of Local 461, International Union of Electrical, Radio and Machine Workers, AFL-CIO (Local 461), which represented workers employed at the Elizabeth facility. The case…
2Cases cited15 opinions
- Haines v. KernerSupreme Court of the United States · 1972
- Textile Workers v. Lincoln Mills of Ala.Supreme Court of the United States · 1957
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- United States v. GilmoreSupreme Court of the United States · 1963
- Lewis v. Benedict Coal Corp.Supreme Court of the United States · 1960
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3Cited by5 opinions
- Delaney v. CommissionerCourt of Appeals for the First Circuit · 1996
- Charles Francisco Cecilia Francisco v. United StatesCourt of Appeals for the Third Circuit · 2001
- Hostar Marine Transport Systems, Inc. v. United StatesCourt of Appeals for the First Circuit · 2010
- Duffy v. United StatesUnited States Court of Federal Claims · 2015
- Francisco v. United StatesCourt of Appeals for the Third Circuit · 2001