Killebrew v. United States
District Court, E.D. Tennessee
1Opinion of the Court
GRAY, District Judge.
This is an income tax refund case in which the plaintiffs moved for summary judgment December 23, 1963. The defendant filed its response and a cross motion for partial summary judgment January 18, 1964. Each of the motions was accompanied by an affidavit and brief. The plaintiffs filed a reply brief and an additional affidavit January 24, 1964. Nothing further has been filed, neither side has requested an oral hearing, and the motions are now before the court for disposition.
The plaintiffs summarized their factual contentions succinctly in their original brief as follows:
“…
2Cases cited5 opinions
- Lynch v. OverholserSupreme Court of the United States · 1962
- Bertrand W. Cohn v. United States of America, William R. Kent v. United States of America, Louise C. Kent v. United StatesCourt of Appeals for the Sixth Circuit · 1958
- Arthur B. Maurer and Mary E. Ford Maurer v. United StatesCourt of Appeals for the Tenth Circuit · 1960
- S & a COMPANY v. United StatesDistrict Court, D. Minnesota · 1963
- Oppenheimer v. United StatesDistrict Court, W.D. Missouri · 1963
3Cited by12 opinions
- Fribourg Navigation Co. v. CommissionerSupreme Court of the United States · 1966
- United States v. S & a CompanyCourt of Appeals for the Eighth Circuit · 1964
- Chewning v. CommissionerUnited States Tax Court · 1965
- Margaret C. Morrison v. United StatesCourt of Appeals for the Sixth Circuit · 1966
- Chewning v. CommissionerUnited States Tax Court · 1965
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