Legal Opinion
McCarthy v. United States
District Court, N.D. Illinois
Decided November 8, 1985No. 84 C 8941PublishedCited by 4 opinions
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
PLUNKETT, District Judge.
Plaintiffs, Daniel F. McCarthy (“McCarthy”) and First National Bank & Trust Company of Evanston, trustees of the estate of Melanie B. McCarthy (“decedent”), bring this action against the United States of America to recover $8,349 which plaintiffs deposited with the Internal Revenue Service under protest after a deficiency was assessed against the estate in that amount. Presently before the court is defendant’s motion for summary judgment.
The decedent died on May 24, 1980. During the period prior to her death, decedent maintained a checking…
2Cases cited9 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Burnet v. HarmelSupreme Court of the United States · 1932
- Estate of Belcher v. CommissionerUnited States Tax Court · 1984
- Meyer v. MeyerIllinois Supreme Court · 1942
- Doyle v. CommissionerUnited States Tax Court · 1959
4 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Estate of Rosenberg v. CommissionerUnited States Tax Court · 1986
- Estate of Dillingham v. CommissionerUnited States Tax Court · 1987
- Estate of Dillingham v. CommissionerUnited States Tax Court · 1987
- Estate of Rosenberg v. CommissionerUnited States Tax Court · 1986