Legal Opinion

Scully v. United States

District Court, C.D. Illinois

Decided March 14, 1986No. 84-3053PublishedCited by 2 opinions

1Opinion of the Court

OPINION AND ORDER

MILLS, District Judge:

A question of taxes.

The Trustees of the Scully Trusts filed this action against the United States, seeking refunds of alleged overpayments of tax resulting from a re-valuation of property sold by the trusts. The parties filed cross motions for summary judgment pursuant to Fed.R.Civ.P. 56.

On May 23, 1985, United States Magistrate Charles H. Evans entered a recommendation that the Trustees’ motion for summary judgment be denied, and that the Government’s motion for summary judgment be granted. In accordance with Fed. R.Civ.P. 72, objections of the Trustees…

2Cases cited19 opinions

  1. Erie Railroad v. TompkinsSupreme Court of the United States · 1938
  2. Burnet v. HarmelSupreme Court of the United States · 1932
  3. Blair v. CommissionerSupreme Court of the United States · 1937
  4. Morgan v. CommissionerSupreme Court of the United States · 1940
  5. United States v. BessSupreme Court of the United States · 1958

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3Cited by2 opinions

  1. Scully v. United StatesCourt of Appeals for the Seventh Circuit · 1988
  2. Scully v. United StatesCourt of Appeals for the Seventh Circuit · 1988

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