Legal Opinion
Performance Systems, Inc. v. United States
District Court, M.D. Tennessee
Decided August 30, 1973No. Civ. A. 6758PublishedCited by 18 opinions
1Opinion of the Court
MEMORANDUM
MORTON, District Judge.
This is an action for the recovery of federal corporate income taxes for the year 1967 in the total amount of $171,572.00. Jurisdiction is founded upon the provisions of 28 U.S.C. § 1346(a)(1).
The parties having stipulated all pertinent facts, the plaintiff moved for summary judgment. The defendant government opposed that motion and cross-moved for summary judgment. The Court finds from the stipulation of facts and the statements of the parties in their respective motions for summary judgment that the sole issue remaining for determination is whether the…
2Cases cited10 opinions
- J. E. Davant and Kathryn Davant v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. J. E. Davant and Kathryn DavantCourt of Appeals for the Fifth Circuit · 1966
- Estate of Bernard H. Stauffer, Bonnie H. Stauffer v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1968
- Commissioner of Internal Revenue v. Hyman H. Berghash and Rose Berghash, Commissioner of Internal Revenue v. Delavan-Bailey Drug Co., Inc.Court of Appeals for the Second Circuit · 1966
- Gallagher v. CommissionerUnited States Tax Court · 1962
- Berghash v. CommissionerUnited States Tax Court · 1965
5 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Cocker v. CommissionerUnited States Tax Court · 1977
- Morowitz v. United StatesUnited States Court of Claims · 1988
- Romy Hammes, Inc. v. CommissionerUnited States Tax Court · 1977
- Estate of McWhorter v. CommissionerUnited States Tax Court · 1978
- National Tea Co. v. CommissionerUnited States Tax Court · 1984
13 more not listed; retrieve them via the Exa API.