Legal Opinion
McManus v. United States
District Court, W.D. Wisconsin
Decided November 3, 1987No. 86-C-887-CPublished
1Opinion of the Court
ORDER
CRABB, Chief Judge.
This is an action for the refund of federal income taxes paid by the plaintiff and his now-deceased spouse for the taxable years 1981, 1982, 1983, and 1984. Jurisdiction is based upon 28 U.S.C. § 1346(a)(1). The defendant has moved for summary judgment.
When the pleadings, depositions, and other materials before the court show that there is no genuine issue as to any material fact and that the moving party is entitled to judgment as a matter of law, summary judgment is appropriate. I find the following facts are uncontested for purposes of the summary judgment motion.
Fac…
2Cases cited14 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Whiteco Indus. v. Comm'rUnited States Tax Court · 1975
- Central Citrus Co. v. CommissionerUnited States Tax Court · 1972
- Brown-Forman Distillers Corp. v. United StatesUnited States Court of Claims · 1974
- Yellow Freight System, Inc. v. United StatesCourt of Appeals for the Eighth Circuit · 1976
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