Legal Opinion
Hynard v. Internal Revenue Service
District Court, S.D. New York
Decided October 9, 2002No. 01CIV.9840(LSMCM)PublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM DECISION AND ORDER GRANTING GOVERNMENT’S CROSS-MOTION FOR SUMMARY JUDGMENT AND DENYING PLAINTIFF’S MOTION FOR SUMMARY JUDGMENT
MCMAHON, District Judge.
In this action, pro se plaintiff Paul Hy-nard (“the plaintiff’) seeks a credit or re fund for an alleged overpayment of federal income taxes in the amount of $10,211.51 for the 1988 and 1989 tax years. Plaintiff has attempted to deduct an alleged loss resulting from his failure to collect on a promised payment from a relative as a bad debt pursuant to 26 U.S.C. § 166. Summary judgment in defendants’ favor is warranted on this issue…
2Cases cited25 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
- Welch v. HelveringSupreme Court of the United States · 1933
- United States v. SherwoodSupreme Court of the United States · 1941
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3Cited by2 opinions
- Bright v. United StatesDistrict Court, E.D. Pennsylvania · 2006
- Bowen v. United StatesDistrict Court, W.D. New York · 2023