JOHNSTON v. UNITED STATES

No. CV-82-167-H.

605 F.Supp. 26 (1984)

John J. JOHNSTON and Evelyn R. Johnston, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, D. Montana, Billings Division.

November 20, 1984.


Attorney(s) appearing for the Case

Sol Lovas, Felt & Martin, Billings, Mont., for plaintiffs.

Lorraine Gallinger, Asst. U.S. Atty., Billings, Mont., John D. Steffan, Tax Div., Dept. of Justice, Washington, D.C., for defendant.


MEMORANDUM OPINION

BATTIN, Chief Judge.

This case is before the Court on cross-motions for summary judgment. For the reasons stated below, the plaintiffs' motion for summary judgment is granted, and the defendant's motion for summary judgment is denied.

FACTS AND PROCEDURE

This is a suit for a refund of taxes paid by the plaintiffs. Jurisdiction is conferred upon this Court by 28 U.S.C. § 1346(a)(1). During tax years 1974 through 1979...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases