Legal Opinion
Rutherford v. United States
District Court, W.D. Texas
Decided October 19, 1981No. SA-80-CA-97PublishedCited by 2 opinions
1Opinion of the Court
ORDER DISMISSING REFUND CLAIM FOR LACK OF JURISDICTION AND GRANTING DEFENDANT KUNTZ’ MOTION FOR SUMMARY JUDGMENT
SUTTLE, Senior District Judge.
The plaintiffs seek a refund of income taxes for the years 1971-1973. On or about July 16, 1976, the IRS assessed deficiencies against the plaintiffs in the amount of $7,982.49 for 1971, $7,656.96 for 1972, and $15,318.95 for 1973. After making only a partial payment ($4,210.06) of the amounts assessed, on March 4, 1980, the plaintiffs filed their original complaint for refund under 26 U.S.C. § 7422.
On October 24, 1980, the plaintiffs filed an amended…
2Cases cited12 opinions
- Bivens v. Six Unknown Named Agents of Federal Bureau of NarcoticsSupreme Court of the United States · 1971
- Parratt v. TaylorSupreme Court of the United States · 1981
- Flora v. United StatesSupreme Court of the United States · 1960
- Flora v. United StatesSupreme Court of the United States · 1958
- Margaret S. Rodriguez v. Donald E. RitcheyCourt of Appeals for the Fifth Circuit · 1977
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3Cited by2 opinions
- Daniel R. Rutherford and Linda D. Rutherford v. United States of America, District Director of the Internal Revenue Service and Marvin KuntzCourt of Appeals for the Fifth Circuit · 1983
- McCarthy v. United StatesDistrict Court, N.D. Illinois · 1983