Legal Opinion
Rhude v. United States
District Court, D. Minnesota
Decided August 1, 1984No. 5-83 Civ 195PublishedCited by 4 opinions
1Opinion of the Court
MEMORANDUM ORDER
ALSOP, District Judge.
This matter comes before the court upon cross-motions for summary judgment. Both parties agree that there is no genuine issue of material fact in dispute. A stipulation of facts has been agreed upon and filed. That stipulation is incorporated in this order by reference.
This action is one for refund of federal income taxes for the 1973 tax year. Plaintiffs challenge their liability for the minimum tax on a tax preference item of their share of a $97,487 percentage depletion deduction of Rhude & Fryberger Inc., a Subchapter S Corporation. While the…
2Cases cited2 opinions
- Graff v. CommissionerUnited States Tax Court · 1980
- Aaron L. Kolom and Serita Kolom v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1981
3Cited by4 opinions
- McCarthy Trust v. CommissionerUnited States Tax Court · 1986
- Mobley v. United StatesUnited States Court of Claims · 1985
- James E. Rhude, and Joan J. Rhude v. United StatesCourt of Appeals for the Eighth Circuit · 1985
- McCarthy Trust v. CommissionerUnited States Tax Court · 1986