1. Home
  2. Browse Decisions
  3. F.Supp.
  4. 635 F.Supp.
  5. 635 F.Supp. 840 (1986)
 

LONGIOTTI v. UNITED STATES

No. C-85-120-D.

635 F.Supp. 840 (1986)

Samuel M. LONGIOTTI and Betty C. Longiotti, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, M.D. North Carolina, Durham Division.

June 5, 1986.

Attorney(s) appearing for the Case

H. Bryant Ives, III and Sally Nan Barber, Charlotte, N.C., for plaintiffs.

Richard F. Mitchell, Tax Div., Dept. of Justice, Washington, D.C., for defendant.

MEMORANDUM OPINION

ERWIN, District Judge.

This matter is before the court on cross motions by the parties for summary judgment, pursuant to Rule 56 of the Federal Rules of Civil Procedure. Both parties have fully briefed the issues before the court, and argument was heard on May 22, 1986 in Greensboro. The case is now ready for a ruling.

Facts

This is an income tax case concerning plaintiffs...

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