Legal Opinion
Jess Kraft and Barbara Kraft v. United States
Court of Appeals for the Sixth Circuit
Decided April 7, 1993No. 92-1552PublishedCited by 131 opinions
1Opinion of the Court
CONTIE, Senior Circuit Judge.
Jess and Barbara Kraft appeal the summary judgment dismissal of their 26 U.S.C. § 1341 claim for an income tax refund. For the following reasons, we affirm the district court’s summary judgment dismissal.
I
Plaintiff-appellant Jess Kraft (“Kraft”), a licensed physician, practiced podiatry at Joel H. Haber, D.P.M., and Jess Kraft, D.P.M., P.C., a Michigan professional corporation (“the Corporation”), from December, 1973 through September, 1985. Kraft, at all relevant times, was an employee, officer, director, and 50% shareholder of the Corporation. The Corporation…
2Cases cited7 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
- 60 Ivy Street Corporation (86-5500), and Coldwell Banker Commercial Group, Inc., (86-5517) v. R.C. Alexander and Doris AlexanderCourt of Appeals for the Sixth Circuit · 1987
- William E. Bailey v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1985
- Herman E. And Mary E. McKinney v. United StatesCourt of Appeals for the Fifth Circuit · 1978
2 more not listed; retrieve them via the Exa API.
3Cited by131 opinions
- Brown v. ScottDistrict Court, E.D. Michigan · 2004
- Wysong Corp. v. M.I. IndustriesDistrict Court, E.D. Michigan · 2005
- Alcoa, Inc. v. United StatesCourt of Appeals for the Third Circuit · 2007
- Dominion Resources, Incorporated v. United StatesCourt of Appeals for the Fourth Circuit · 2000
- Marshall M. Chernin Ida Raye Chernin, Cross-Appellants/appellees v. United States of America, Appellant/cross-AppelleeCourt of Appeals for the Eighth Circuit · 1998
126 more not listed; retrieve them via the Exa API.