Legal Opinion
Linton v. United States
District Court, W.D. Washington
Decided July 1, 2009No. C08-227ZPublishedCited by 1 opinion
1Opinion of the Court
ORDER
THOMAS S. ZILLY, District Judge.
THIS MATTER comes before the Court on cross-motions for summary judgment. Having reviewed all papers filed in support of and in opposition to each motion, and having heard the arguments of counsel, the Court GRANTS the Government’s motion for summary judgment, docket no. 19, DENIES plaintiffs’ cross-motion for partial summary judgment, docket no. 21, and DIRECTS the Clerk to enter judgment consistent with this Order.
Background
Plaintiffs William and Stacy Linton seek a partial refund of gift taxes paid for the year 2003. For that year, William Linton…
2Cases cited24 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Helvering v. TaylorSupreme Court of the United States · 1935
- Morgan v. CommissionerSupreme Court of the United States · 1940
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3Cited by1 opinion
- Linton v. United StatesCourt of Appeals for the Ninth Circuit · 2011