Legal Opinion
Maxwell v. United States
District Court, N.D. Georgia
Decided August 3, 2000No. CIV.A.1:98-CV2713JOFPublished
1Opinion of the Court
ORDER
FORRESTER, District Judge.
This matter is before the court on Defendant’s motion for summary judgment [15-1] and Plaintiffs cross motion for summary judgment [17-1].
I. Statement of the Case
Plaintiff William F. Maxwell filed the instant action against the United States in an attempt to obtain a refund of federal income taxes collected for tax years 1994, 1995, 1996 and 1997. This court entered an Order on August 3, 1999 in which it dismissed all but one of Plaintiffs claims. Remaining before the court is Plaintiffs claim that the IRS, in computing his taxable income for tax year 1994,…
2Cases cited4 opinions
- Webb v. Internal Revenue Service of the United StatesCourt of Appeals for the First Circuit · 1994
- Joseph P. Lucia v. United States of AmericaCourt of Appeals for the Fifth Circuit · 1971
- Maude T. Fearing v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Reza Rezazadeh and Gloria Iris Rezazadeh v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1966