Legal Opinion
Rosenheim v. United States
United States Court of Federal Claims
Decided May 3, 2022No. 13-345Published
1Opinion of the Court
In the United States Court of Federal Claims No. 13-345T (E-Filed: May 3, 2022) ) MICHAEL ROSENHEIM, ) ) Plaintiff, ) ) Motion for Summary v. ) Judgment; RCFC 56; Trust ) Fund Recovery Penalties; THE UNITED STATES, ) Responsible Person. ) Defendant. ) ) Derek W. Kaczmarek, Scottsdale, AZ, for plaintiff. Paul J. Vaporean, of counsel. Steven M. Chasin, Attorney of Record, with whom were David A. Hubbert, Acting Assistant Attorney General, David I. Pincus, Chief, G. Robson Stewart, Assistant Chief, Court of Federal Claims Section, Tax Division, United States Department of Justice, Washington,…
2Cases cited12 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Dairyland Power Cooperative v. United StatesCourt of Appeals for the Federal Circuit · 1994
- Dudley J. Godfrey, Jr., Appellant/cross-Appellee v. United States, Appellee/cross-AppellantCourt of Appeals for the Federal Circuit · 1984
- Feist v. United StatesUnited States Court of Claims · 1979
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