Legal Opinion
Carmean v. United States
United States Court of Claims
Decided December 23, 1983No. 328-82TPublishedCited by 9 opinions
1Opinion of the Court
OPINION ON CROSS-MOTIONS FOR SUMMARY JUDGMENT
TIDWELL, Judge:
This is an action to recover $28,889.041 paid by plaintiff, in estate taxes, penalties and interest assessed to the estate of Ruth I. Carmean. Plaintiff and defendant have both moved for summary judgment. At the oral argument, held on December 12, 1983, the court ruled, based upon careful review of the record and listening to argument, that plaintiff’s Motion for Summary Judgment should be denied and Defendant’s Cross Motion for Summary Judgment should be granted. This opinion sets forth in more detail the reasons for the decision.
FAC…
2Cases cited11 opinions
- Logan Lumber Company v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1966
- Estate of Frank Duttenhofer, Deceased, Albert J. Uhlenbrock and William Duttenhofer, Co-Executors v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1969
- Duttenhofer v. CommissionerUnited States Tax Court · 1967
- South Louisiana Grain Services, Inc. v. United StatesUnited States Court of Claims · 1982
- United States v. Richard L. Kroll, of the Estate of Gertrude O'reilly, DeceasedCourt of Appeals for the Seventh Circuit · 1977
6 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- McDonald v. CommissionerUnited States Tax Court · 1987
- Estate of Strickland v. CommissionerUnited States Tax Court · 1989
- LFAM Corp. v. United StatesUnited States Court of Federal Claims · 1999
- All Stacked Up Masonry, Inc. v. United StatesUnited States Court of Federal Claims · 2020
- Andrews v. United StatesUnited States Court of Federal Claims · 2021
4 more not listed; retrieve them via the Exa API.