Legal Opinion
Rodek v. United States
District Court, D. Delaware
Decided April 1, 1997No. Civil Action No. 95-811-JJFPublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM OPINION
FARNAN, Chief Judge.
Presently before the Court are cross-motions for summary judgment filed by the parties in this civil action for a tax refund. Plaintiffs Joseph S. Rodek and Marion N. Rodek (“Plaintiffs”) filed suit against the United States of America (the “Government”) pursuant to 28 U.S.C. § 1346(a), seeking recovery of internal revenue taxes, which they allege were erroneously and illegally assessed against them and collected from them. Pursuant to the Court’s Order dated May 6, 1996, Plaintiffs filed their Motion For Summary Judgment (D.I.13) and the Government filed…
2Cases cited8 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- United States v. WilliamsSupreme Court of the United States · 1995
- United States v. Jefferson Electric Manufacturing Co.Supreme Court of the United States · 1934
- Continental Insurance Co. v. Kenneth BodieCourt of Appeals for the Third Circuit · 1982
- Ettinger v. JohnsonCourt of Appeals for the Third Circuit · 1977
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3Cited by2 opinions
- Paalan v. United StatesUnited States Court of Federal Claims · 2003
- Kennedy v. United StatesUnited States Court of Federal Claims · 2025