Legal Opinion
Sechrest v. United States
District Court, M.D. North Carolina
Decided November 29, 1972No. C-56-G-72PublishedCited by 1 opinion
1Opinion of the Court
MEMORANDUM OPINION
GORDON, Chief Judge.
This action was initiated by the plaintiffs for a refund of federal income taxes and interest in the amount of $4,418.40 paid by the plaintiffs for the year 1967. The parties have stipulated to the facts of the case and the matter is now before the Court on cross motions for summary judgment.
The plaintiff, Darrell Sechrest, married Barbara Sechrest in 1945. There were two children born during the marriage. Darrell and Barbara separated in 1961 and on April 2,1965, they executed a contract and deed of separation dated March 31, 1965. The contract and deed…
2Cases cited7 opinions
- Norton v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1951
- Alton F. Lounsbury and Lorraine M. Lounsbury v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Rudolf A. Bernatschke and Cathalene Crane Bernatschke v. The United StatesUnited States Court of Claims · 1966
- Commissioner of Internal Revenue v. James C. Senter and Susan B. Senter, Anthony Foster McKissick v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1957
- Hans S. Hollander and Clemence Blum Hollander v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1957
2 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Nemetz v. CommissionerUnited States Tax Court · 1983