Legal Opinion
Waller v. United States
District Court, E.D. California
Decided May 7, 1991No. Civ. S-90-0693-WBS/GGHPublishedCited by 4 opinions
1Opinion of the Court
ORDER
SHUBB, District Judge.
This tax refund suit is before the Court on cross-motions for summary judgment under Fed.R.Civ.P. 56.
On May 14, 1979, the IRS discovered an error in plaintiffs’ timely-filed tax return for the 1978 tax year. The IRS adjusted plaintiffs’ tax owing (line 35 of the return) from $4,388.00 to $11,500.32 and erroneously allowed plaintiffs credits of $11,614.00, refunding to plaintiffs $113.68. On April 19, 1982, the IRS reversed the erroneous credit of $5,807.00 allowed in 1979, charged plaintiffs interest of $1,920.37, and assessed plaintiffs a late penalty of $1,016.22.
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2Cases cited5 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
- United States v. LaneCourt of Appeals for the Fifth Circuit · 1962
- Finen v. CommissionerUnited States Tax Court · 1964
- Timms v. United StatesCourt of Appeals for the Ninth Circuit · 1982
3Cited by4 opinions
- Michael J. Roberts v. United StatesCourt of Appeals for the Federal Circuit · 2001
- United States v. AberlDistrict Court, N.D. Ohio · 1994
- Emerson v. United States, Internal Revenue Service (In Re Emerson)United States Bankruptcy Court, W.D. Louisiana · 1998
- Jones v. United States (In re Jones)United States Bankruptcy Court, D. Idaho · 1996