Legal Opinion
Roth v. United States
District Court, E.D. Missouri
Decided April 14, 1981No. 80-1212C(2)PublishedCited by 3 opinions
1Opinion of the Court
511 F.Supp. 653 (1981)
Nina Lee ROTH, etc., Plaintiff,
v.
UNITED STATES of America, Defendant.
No. 80-1212C(2).
United States District Court, E. D. Missouri, E. D.
April 14, 1981.
Barry A. Short and Michael D. Mulligan, Lewis, Rice, Tucker, Allen & Chubb, St. Louis, Mo., for plaintiff.
Ludwig H. Adams, Trial Atty., Tax Division, Dept. of Justice, Washington, D. C., for defendant.
MEMORANDUM
NANGLE, District Judge.
This case is now before the Court on plaintiff's motion for partial summary judgment. Plaintiff brought this suit pursuant to 28 U.S.C. § 1346(a)(1) seeking to recover an alleged overpayment…
2Cases cited13 opinions
- Estate of Reynolds v. CommissionerUnited States Tax Court · 1970
- Wilson v. BowersCourt of Appeals for the Second Circuit · 1932
- Lomb v. SugdenCourt of Appeals for the Second Circuit · 1936
- Estate of Bischoff v. CommissionerUnited States Tax Court · 1977
- Brodrick v. GoreCourt of Appeals for the Tenth Circuit · 1955
8 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- St. Louis County Bank, of the Estate of Lee J. Sloan, Deceased v. United StatesCourt of Appeals for the Eighth Circuit · 1982
- Estate of Seltzer v. CommissionerUnited States Tax Court · 1985
- Estate of Wildman v. CommissionerUnited States Tax Court · 1989