Legal Opinion
Mazur Ex Rel. Estate of Mazur v. Commissioner
District Court, W.D. New York
Decided November 14, 1997No. 1:97-cr-00087PublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM and ORDER
ELFVIN, District Judge.
In this civil action brought under 26 U.S.C. § 7422, the plaintiff seeks a refund of $3,296.52 in taxes paid pursuant to the Federal Insurance Contribution Act (“FICA”)— 26 U.S.C. § 3101 et seq. This Court has subject-matter jurisdiction and venue is proper. 28 U.S.C. §§ 1340, 1346(a)(1), 1396. Presently before this Court are cross-motions for summary judgment pursuant to Rule 56 of the Federal Rules of Civil Procedure.
The plaintiff is the executrix of the Estate of Aois C. Mazur. Mazur was an Associate Judge of the City Court of Buffalo from 1965…
2Cases cited10 opinions
- Social Security Board v. NierotkoSupreme Court of the United States · 1946
- Helvering v. WinmillSupreme Court of the United States · 1938
- Carl Johnston v. Harris County Flood Control DistrictCourt of Appeals for the Fifth Circuit · 1989
- Cottage Savings Assn. v. CommissionerSupreme Court of the United States · 1991
- George J. Hemelt Theresa G. Hemelt v. United States of America, William W. Schell Laverne C. Schell v. United StatesCourt of Appeals for the Fourth Circuit · 1997
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3Cited by2 opinions
- Cohen v. United StatesDistrict Court, C.D. California · 1999
- TESCO DRIVEAWAY CO. v. COMMISSIONERUnited States Tax Court · 2001