Legal Opinion
Hughes v. United States
Court of Appeals for the Ninth Circuit
Decided January 9, 1992No. Nos. 90-56150, 91-55195PublishedCited by 358 opinions
1Opinion of the Court
RYMER, Circuit Judge:
Richard and Joan Hughes, in an effort to forestall any further tax collection activities against them, brought suit against the United States and the Commissioner of Internal Revenue seeking declaratory and in-junctive relief and damages. The district court dismissed the counts seeking declaratory and injunctive relief on the ground that the court lacked subject matter jurisdiction, and granted summary judgment in favor of the government and the Commissioner on the damage claims.
Among other things, the Hugheses contend on appeal that the district court had subject matter…
2Cases cited21 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Fu-Kong Tzung Jean Tzung v. State Farm Fire and Casualty Company, and Does 1 Through 100, InclusiveCourt of Appeals for the Ninth Circuit · 1989
- Lonsdale v. United StatesCourt of Appeals for the Tenth Circuit · 1990
- United States v. Edward M. ZollaCourt of Appeals for the Ninth Circuit · 1984
- Louie N. Elias v. W.H. ConnettCourt of Appeals for the Ninth Circuit · 1990
16 more not listed; retrieve them via the Exa API.
3Cited by358 opinions
- Fraser v. GoodaleCourt of Appeals for the Ninth Circuit · 2003
- Merlin Hansen Dolores Hansen v. United StatesCourt of Appeals for the Ninth Circuit · 1993
- Sergio E. Fonseca v. Sysco Food Services of Arizona, Inc., a Delaware For-Profit CorporationCourt of Appeals for the Ninth Circuit · 2004
- Lunsford v. Comm'rUnited States Tax Court · 2001
- Craig v. Comm'rUnited States Tax Court · 2002
353 more not listed; retrieve them via the Exa API.