Legal Opinion
Cassman v. United States
United States Court of Federal Claims
Decided April 28, 1994No. 92-677TPublishedCited by 2 opinions
1Opinion of the Court
OPINION
ROBINSON, Judge.
Plaintiffs, Andrea L. and Michael C. Cass-man, have brought suit under the Tucker Act, 28 U.S.C. § 1491 (1993), seeking a refund of $602 in taxes plus interest with respect to the 1991 tax year. Defendant opposes plaintiffs’ claim, and both parties have moved for summary judgment.
The principal issue in this proceeding is before the Court of Federal Claims for the *122first time. Plaintiffs claim to be entitled to a dependent exemption for the 1991 tax year under §§ 151 and 152 of the Internal Revenue Code of 1986 (I.R.C.), as amended, in respect of a child that was unborn…
2Cases cited18 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
- Roe v. WadeSupreme Court of the United States · 1973
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Mingus Constructors, Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1987
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3Cited by2 opinions
- District of Columbia v. United StatesUnited States Court of Federal Claims · 2005
- In Re FleishmanUnited States Bankruptcy Court, D. Oregon · 2007