Legal Opinion
McCarthy v. United States
District Court, N.D. Ohio
Decided May 15, 1985No. C78-1480PublishedCited by 1 opinion
1Opinion of the Court
MEMORANDUM OF OPINION
MANOS, District Judge.
On November 6, 1978, plaintiffs, Daniel R. and Patricia C. McCarthy, filed the above-captioned case against the United States of America challenging income tax deficiencies assessed and collected by the Internal Revenue Service (IRS) for fiscal years 1973 and 1974. Jurisdiction is invoked pursuant to 28 U.S.C. § 1346(a)(1). 1 The case is currently before the court on cross-motions for partial summary judgment. For the following reasons, the plaintiffs’ cross-motion is denied and the Government’s cross-motion is granted.
This case involves the tax…
2Cases cited5 opinions
- Woodward v. CommissionerSupreme Court of the United States · 1970
- Edward R. Godfrey and Georgia G. Godfrey v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1964
- Lanrao, Inc. v. United StatesCourt of Appeals for the Sixth Circuit · 1970
- Benedict Oil Co. v. United StatesCourt of Appeals for the Tenth Circuit · 1978
- Jackson E. Cagle, Jr. And Ann Cagle v. Commissioner of Internal Revenue, Charles L. Webster, Jr., and Sylvia Webster v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1976
3Cited by1 opinion
- Daniel R. McCarthy v. United States of America (Irs)Court of Appeals for the Sixth Circuit · 1986