Legal Opinion
Estate of Fink v. United States
District Court, E.D. Michigan
Decided November 26, 1986No. Civ. A. 85-4501PublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM OPINION
SUHRHEINRICH, District Judge.
This matter is before the Court on plaintiff’s motion for summary judgment for refund of an overpayment of income tax in the Internal Revenue Service’s (IRS) account in the name of Essiy Fink, deceased. The defendant has countered with a motion to dismiss plaintiff’s complaint with prejudice or, in the alternative, for summary judgment.
Plaintiff is suing for a refund of income taxes for the years 1970 through 1974, inclusive, in the amount of $156,523.73, plus statutory interest. Of this amount, $135,556.00 reflects amounts which were reported as…
2Cases cited15 opinions
- United States v. MendozaSupreme Court of the United States · 1984
- Commissioner v. Gooch Milling & Elevator Co.Supreme Court of the United States · 1944
- United States Ex Rel. Girard Trust Co. v. HelveringSupreme Court of the United States · 1937
- David H. Bruce v. United StatesCourt of Appeals for the Ninth Circuit · 1985
- Continental Equities, Inc., Cross-Appellant v. Commissioner of Internal Revenue, Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1977
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3Cited by2 opinions
- Estate of Fink v. United StatesCourt of Appeals for the Sixth Circuit · 1988
- Boryan v. United StatesDistrict Court, E.D. Virginia · 1988