Legal Opinion
Todd v. United States
District Court, W.D. Pennsylvania
Decided May 29, 1985No. Civ. A. 84-251PublishedCited by 4 opinions
1Opinion of the Court
MEMORANDUM OPINION
TEITELBAUM, Chief Judge.
I
Plaintiffs brought this action under the Internal Revenue Code of 1954, as amended, 26 U.S.C. §§ 1 et seq., seeking to recover federal income taxes and interest thereon, which plaintiffs contend was erroneously and illegally assessed and collected by the Internal Revenue Service (IRS).
A nonjury trial on this matter was conducted on January 14-15, 1985.
Judgment in this action will be entered for defendant and against plaintiffs for reasons set forth below.
II
Plaintiff Burt K. Todd is the owner of a parcel of approximately 104 acres of land that is…
2Cases cited7 opinions
- William F. Sullivan and Rosemary C. Sullivan v. United StatesCourt of Appeals for the Third Circuit · 1980
- Carl Junior Higginbotham v. United StatesCourt of Appeals for the Fourth Circuit · 1977
- Southwestern Life Insurance Company, Plaintiff-Appellee-Cross-Appellant v. United States of America, Defendant-Appellant-Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1977
- DeSanno v. EarleSupreme Court of Pennsylvania · 1922
- Grossman v. HillSupreme Court of Pennsylvania · 1956
2 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- McLennan v. United StatesUnited States Court of Claims · 1991
- McLennan v. United StatesUnited States Court of Claims · 1991
- Regents Park PartnersUnited States Tax Court · 1992
- Environmental Preservation Co. v. CommissionerUnited States Tax Court · 1992