Legal Opinion
Levy v. United States
District Court, S.D. New York
Decided November 6, 1991No. 87 Civ. 6602 (DNE)PublishedCited by 7 opinions
1Opinion of the Court
OPINION AND ORDER
EDELSTEIN, District Judge:
Background
Plaintiff Arnold Levy has brought this action to obtain a tax refund from the United States. He alleges that he overpaid taxes in 1983 because the Internal Revenue Service (the “IRS”) awarded a tax credit to his former wife, Carole Levy, that it should have awarded to him. The dispute concerns payments relating only to tax year 1983. In that year, while still married, the Levys made estimated tax payments of $14,000 against their 1983 joint tax liability. A portion of this sum derived from applying a $2,000 IRS credit to their 1983 tax…
2Cases cited29 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
- United States v. Diebold, Inc.Supreme Court of the United States · 1962
- Migra v. Warren City School District Board of EducationSupreme Court of the United States · 1984
- O'Brien v. City of SyracuseNew York Court of Appeals · 1981
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3Cited by7 opinions
- Marshall v. GrantDistrict Court, E.D. New York · 2007
- In re Madison 92nd Street Associates LLCUnited States Bankruptcy Court, S.D. New York · 2012
- Federal Trade Commission v. GarveyCourt of Appeals for the Ninth Circuit · 2004
- Federal Trade Commission v. GarveyCourt of Appeals for the Ninth Circuit · 2004
- Cantore v. New York City Law DepartmentDistrict Court, E.D. New York · 2020
2 more not listed; retrieve them via the Exa API.