Legal Opinion
Daley v. United States
District Court, D. North Dakota
Decided November 27, 1979No. Civ. A2-79-6PublishedCited by 8 opinions
1Opinion of the Court
ORDER
BENSON, Chief Judge.
The above entitled action was brought by plaintiff under 28 U.S.C. § 1346(a)(1) to recover penalties assessed against plaintiff as executrix of her deceased husband’s estate for the late filing of an estate tax return and the late payment of estate taxes due. The assessed penalties having been paid, this court has jurisdiction to hear this action for refund. Flora v. United States, 362 U.S. 145, 80 S.Ct. 630, 4 L.Ed.2d 623 (1960).
The parties have filed cross motions for summary judgment. A party is entitled to summary judgment if there is no genuine issue as to any…
2Cases cited20 opinions
- Flora v. United StatesSupreme Court of the United States · 1960
- Logan Lumber Company v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1966
- Haywood Lumber & Mining Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1950
- Hatfried, Inc. v. Commissioner of Internal Rev.Court of Appeals for the Third Circuit · 1947
- Sanderling, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1978
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3Cited by8 opinions
- United States v. BoyleSupreme Court of the United States · 1985
- Estate of La Meres v. Comm'rUnited States Tax Court · 1992
- Sarto v. United StatesDistrict Court, N.D. California · 1983
- Armstrong's, Inc. v. Iowa Department of RevenueSupreme Court of Iowa · 1982
- Twin City Const. Co. of Fargo v. United StatesDistrict Court, D. North Dakota · 1981
3 more not listed; retrieve them via the Exa API.