Legal Opinion
Collins v. United States
District Court, S.D. Georgia
Decided December 12, 1974No. Civ. A. 3107 to 3113PublishedCited by 35 opinions
1Opinion of the Court
ORDER ON MOTIONS FOR SUMMARY JUDGMENT
LAWRENCE, Chief Judge.
These consolidated actions. are brought, pursuant to 28 U.S.C. § 1346(a), to recover federal income taxes paid by plaintiffs as individuals in 1967 and 1968. Both sides move for summary judgment. The motions are based on a stipulation by the parties and depositions.
In 1965 the plaintiffs purchased unimproved property as tenants-in-common for development of an apartment complex. They obtained a loan commitment for permanent financing. However, it developed that temporary financing for construction purposes was not available to the…
2Cases cited8 opinions
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- National Carbide Corp. v. CommissionerSupreme Court of the United States · 1949
- Harrison Property Management Co. v. United StatesUnited States Court of Claims · 1973
- United States v. Brager Building & Land CorporationCourt of Appeals for the Fourth Circuit · 1941
- Love v. United StatesUnited States Court of Claims · 1951
3 more not listed; retrieve them via the Exa API.
3Cited by35 opinions
- Dewitt Truck Brokers, Inc. v. W. Ray Flemming Fruit Company and W. Ray FlemmingCourt of Appeals for the Fourth Circuit · 1976
- Strong v. CommissionerUnited States Tax Court · 1976
- Service Iron Foundry, Inc. v. M. A. Bell Co.Court of Appeals of Kansas · 1978
- Bennett Paper Corp. & Subsidiaries v. CommissionerUnited States Tax Court · 1982
- John R. Collins, II v. United StatesCourt of Appeals for the Fifth Circuit · 1975
30 more not listed; retrieve them via the Exa API.