Legal Opinion
Eade v. United States
District Court, W.D. Virginia
Decided November 26, 1991No. Civ. A. No. 90-0671-RPublished
1Opinion of the Court
MEMORANDUM OPINION
KISER, District Judge.
BACKGROUND
On November 8, 1990, plaintiffs Donald and Cherry Eade filed an action against the United States of America to recover self-employment taxes they claim to have overpaid to the Internal Revenue Service for the years 1986 and 1987. In November 1989, plaintiffs received a notice of deficiency for those years in a total amount of $5,084.00, which, with interest, resulted in an alleged overpayment to the Internal Revenue Service of a total of $6,585.25. Donald Eade claims he is entitled to a refund of that overpayment because he was ordained as a…
2Cases cited4 opinions
- Frank T. Olsen and Lois E. Olsen v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1983
- Wingo v. CommissionerUnited States Tax Court · 1987
- Peverill v. CommissionerUnited States Tax Court · 1986
- Continental Insurance v. BrownDistrict Court, W.D. Virginia · 1986