1. Home
  2. Browse Decisions
  3. F.Supp.
  4. 789 F.Supp.
  5. 789 F.Supp. 746 (1991)
 

CARLTON v. U.S. THROUGH I.R.S.

No. WC88-146-B-D.

789 F.Supp. 746 (1991)

William Collier CARLTON, a minor, who sues By and Through Vicki S. CARLTON, General Guardian, Plaintiff, v. UNITED STATES of America, Through Its INTERNAL REVENUE SERVICE, Defendant.

United States District Court, N.D. Mississippi, W.D.

October 29, 1991.

Attorney(s) appearing for the Case

Collier Carlton, Jr., Ashland, Miss., for plaintiff.

William D.M. Holmes, U.S. Dept. of Justice, Tax Div., Washington, D.C., Robert Q. Whitwell, U.S. Atty., Oxford, Miss., for defendant.

ORDER

BIGGERS, District Judge.

This cause comes before the court on the parties' cross-motions for summary judgment. The plaintiff brought this action for a refund of federal income taxes for the year 1987 in the amount of $2,460 plus interest. The material facts are stipulated. At the end of the taxable year 1987 the plaintiff was a minor under the age of 14 and both of his parents were alive. In 1987 the plaintiff had a taxable income of $13,439 derived...

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