Legal Opinion
Egan v. United States
District Court, D. Delaware
Decided May 7, 1971No. Civ. A. No. 3411PublishedCited by 2 opinions
1Opinion of the Court
OPINION
CALEB M. WRIGHT, Chief Judge.
This is an action jurisdictionally grounded on 28 U.S.C. § 1346(a) (1) by plaintiff, Roberta C. Egan, seeking a refund of taxes paid pursuant to deficiency assessments for the taxable years 1959 through 1963. The case had already been set for trial when the government filed this motion for summary judgment or, in the alternative, for the Court to make a limiting order pursuant to Rule 56(d) of the Federal Rules of Civil Procedure.
Certain pertinent facts are not in dispute; others are disputed by the government although for purposes of this motion the…
2Cases cited14 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Peurifoy v. CommissionerSupreme Court of the United States · 1958
- United States v. AndrewsSupreme Court of the United States · 1938
- Leo C. Cockrell, and Carol P. Cockrell v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Commissioner v. StidgerSupreme Court of the United States · 1967
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3Cited by2 opinions
- Hempt Bros., Inc. v. United StatesDistrict Court, M.D. Pennsylvania · 1973
- Pfotzer v. United StatesDistrict Court, D. Delaware · 1975