Legal Opinion
Jack McManus Individually and as Personal Representative of the Estate of Dorothy McManus v. United States
Court of Appeals for the Seventh Circuit
Decided November 22, 1988No. 87-3160PublishedCited by 7 opinions
1Opinion of the Court
WILL, Senior District Judge.
This is an appeal from the district court’s order granting the defendant’s motion for summary judgment against the plaintiff’s action to recover income taxes and an interest penalty, 994 F.Supp. 700. We affirm.
BACKGROUND
Jack McManus (“taxpayer”) brought this action, under 28 U.S.C. § 1346(a)(1), seeking a refund of federal income taxes and interest penalty paid by him and his now deceased spouse for the years 1981-84. They claimed an investment tax credit (“ITC”) and calculated five-year (accelerated) depreciation for a ten-unit airplane hangar they purchased in…
2Cases cited16 opinions
- Minot Federal Savings & Loan Assn. v. United StatesCourt of Appeals for the Eighth Circuit · 1970
- Whiteco Indus. v. Comm'rUnited States Tax Court · 1975
- Central Citrus Co. v. CommissionerUnited States Tax Court · 1972
- Brown-Forman Distillers Corp. v. United StatesUnited States Court of Claims · 1974
- Satrum v. CommissionerUnited States Tax Court · 1974
11 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- In Re HolmanUnited States Bankruptcy Court, S.D. Ohio · 1988
- Jake Z. Schrum Ruby E. Schrum Dannie L. Schrum Jeanette v. Schrum Donald L. Moore Judith A. Moore v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Fourth Circuit · 1994
- Beair v. Polhamus (In Re Beair)United States Bankruptcy Court, N.D. Ohio · 1994
- Grinalds v. CommissionerUnited States Tax Court · 1993
- Hub City Foods, Incorporated v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1989
2 more not listed; retrieve them via the Exa API.