Legal Opinion
Riether v. United States
District Court, D. New Mexico
Decided June 21, 2012No. Nos. 10-cv-0622-BRB-LAM, 11-cv-0664-BRB-LAMPublishedCited by 6 opinions
1Opinion of the Court
ORDER GRANTING DEFENDANT’S MOTION FOR PARTIAL SUMMARY JUDGMENT
BOBBY R. BALDOCK, Circuit Judge.
Plaintiffs Robert and Judy Riether filed these consolidated tax refund actions, seeking a refund of approximately $112,440 in taxes, interest paid, and penalty assessments for the taxable years 2003, 2004, and 2006. The larger portion of the dispute in this ease involves certain non-cash charitable donations Plaintiffs made during 2001, 2003,' and 2004. Plaintiffs assert the IRS incorrectly denied Plaintiffs tax deductions for these charitable contributions. As an alternative theory of recovery,…
2Cases cited40 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Scott v. HarrisSupreme Court of the United States · 2007
- Schaffer Ex Rel. Schaffer v. WeastSupreme Court of the United States · 2005
- Lewis v. ReynoldsSupreme Court of the United States · 1932
- Neonatology Assocs., P.A. v. Comm'rUnited States Tax Court · 2000
35 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Alli v. Comm'rUnited States Tax Court · 2014
- Herrmann v. United StatesUnited States Court of Federal Claims · 2015
- Adeyemo v. Comm'rUnited States Tax Court · 2014
- Gould v. City of StamfordSupreme Court of Connecticut · 2019
- Gould v. StamfordSupreme Court of Connecticut · 2019
1 more not listed; retrieve them via the Exa API.