Legal Opinion
Lemieux v. United States
District Court, D. Nevada
Decided September 12, 2002No. 02-0274-RLH (PAL)PublishedCited by 2 opinions
1Opinion of the Court
ORDER
HUNT, District Judge.
(Motion for Summary Judgment #4)
Before the Court is Defendant’s Motion for Summary Judgment (# 4), filed June 28, 2002. The Court has also considered Plaintiffs Opposition (# 6) filed July 11, 2002, Defendant’s Reply (#8) filed June 26, 2002, and Plaintiffs Complaint (# 1) filed February 28, 2002.
BACKGROUND
Plaintiffs ask this court to 1) “invalidate” two collection due process determinations made by the IRS against them and 2) order reimbursement by Defendant of Plaintiffs costs associated with bringing this action.
Following a pattern of behavior the Court has yet to…
2Cases cited14 opinions
- Adickes v. S. H. Kress & Co.Supreme Court of the United States · 1970
- Sego v. CommissionerUnited States Tax Court · 2000
- Hughes v. United StatesCourt of Appeals for the Ninth Circuit · 1992
- Norman E. Coleman v. Commissioner of Internal Revenue, Gary Holder v. Secretary of the Treasury and United States of AmericaCourt of Appeals for the Seventh Circuit · 1986
- Davis v. CommissionerUnited States Tax Court · 2000
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3Cited by2 opinions
- Abu-Awad v. United StatesDistrict Court, S.D. Texas · 2003
- Le Doux v. United StatesDistrict Court, D. New Mexico · 2005