Legal Opinion

Rand v. United States

District Court, W.D. New York

Decided April 15, 1993No. 92-CV-6215LPublishedCited by 3 opinions

1Opinion of the Court

AMENDED DECISION AND ORDER

FISHER, United States Magistrate Judge.

Plaintiff, proceeding pro se, brought this action seeking to quiet title to his property, by having a United States Government (“Government”) tax lien removed from it. Plaintiff alleges that the government failed to follow proper procedures when it levied upon his property. Plaintiff moves to compel the Government to produce copies of certain tax levy and hen notices. The government moves to dismiss the plaintiffs complaint for lack of subject matter jurisdiction, or, in the alternative, that summary judgment be granted in its…

2Cases cited30 opinions

  1. Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
  2. Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
  3. Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
  4. Lujan v. National Wildlife FederationSupreme Court of the United States · 1990
  5. Hickman v. TaylorSupreme Court of the United States · 1947

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3Cited by3 opinions

  1. White v. United States Government Department of Treasury-Internal Revenue ServiceDistrict Court, E.D. Pennsylvania · 1997
  2. David & Ann Marie Niemela v. United StatesCourt of Appeals for the First Circuit · 1993
  3. Niemela v. U.S. of AmericaCourt of Appeals for the First Circuit · 1993

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