Legal Opinion
Lucero v. United States
District Court, D. New Mexico
Decided October 27, 2020No. 1:17-cv-01065Unknown
1Opinion
IN THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF NEW MEXICO C.D. LUCERO and SUSAN VINCI-LUCERO, Plaintiffs, vs. Civ. No. 17-1065 JCH/JFR UNITED STATES OF AMERICA, Defendant. FINDINGS OF FACT AND CONCLUSIONS OF LAW In this case, the Plaintiffs claim that they are entitled to a refund on their 2014 tax bill. As grounds for their claim, they contend that they overpaid federal income taxes because the stock that they received that year as part of a legal settlement was overvalued at $2.38 per share, and that $0.57 per share is the fair market value of the stock. On June 30, 2020, the case…
2Cases cited13 opinions
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- Burton-Sutton Oil Co. v. CommissionerSupreme Court of the United States · 1946
- Seymour Silverman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1976
- Chiu v. CommissionerUnited States Tax Court · 1985
- Estate of Andrews v. CommissionerUnited States Tax Court · 1982
8 more not listed; retrieve them via the Exa API.