Legal Opinion
Swearingen v. United States
District Court, D. Colorado
Decided June 29, 1983No. Civ. A. 82-M-980PublishedCited by 13 opinions
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
MATSCH, District Judge.
This is an action under 28 U.S.C., seeking recovery of taxes illegally or erroneously assessed by the United States. Richard and Bette F. Swearingen (“the plaintiffs”) moved for summary judgment. The United States (“the government”) filed a cross motion for summary judgment. Both parties have submitted extensive briefs, and a hearing on the cross motions has been held.
The plaintiffs are married citizens of the United States and residents of Fort Collins, Colorado. During tax year 1979, they resided in that part of the Republic of Panama which…
2Cases cited5 opinions
- Sumitomo Shoji America, Inc. v. AvaglianoSupreme Court of the United States · 1982
- Whitney v. RobertsonSupreme Court of the United States · 1888
- Maximov v. United StatesSupreme Court of the United States · 1963
- Mickey Edwards, Member of Congress, Oklahoma v. James Earl Carter, President of the United StatesCourt of Appeals for the D.C. Circuit · 1978
- United States v. Guy W. Capps, Inc.Court of Appeals for the Fourth Circuit · 1953
3Cited by13 opinions
- United States v. German Munoz-FloresCourt of Appeals for the Ninth Circuit · 1988
- Billman v. CommissionerUnited States Tax Court · 1984
- Coplin v. United StatesUnited States Court of Claims · 1984
- Ralph D. Harris and Joan F. Harris v. United StatesCourt of Appeals for the Eleventh Circuit · 1985
- McCain v. CommissionerUnited States Tax Court · 1983
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