Legal Opinion

Phillips v. Internal Revenue Service

District Court, D. Hawaii

Decided October 15, 1992No. Civil No. 88-00687PublishedCited by 2 opinions

1Opinion of the Court

ORDER GRANTING COUNTERCLAIM DEFENDANT GEORGE A. WRAY’S MOTION FOR A NEW TRIAL

FONG, District Judge.

INTRODUCTION

On October 5, 1992, the court heard arguments and an evidentiary hearing in connection with a motion for new trial filed by Defendant George A. Wray (“Wray”). Wray seeks to overturn the judgment of the trial which was held commencing on February 11, 1992. Wray did not attend the trial, and contends that he was not notified of the trial date. At the trial, the jury found that the person responsible for making tax payments was Wray, and not Mary Phillips.

FINDINGS OF FACT

The court makes…

2Cases cited4 opinions

  1. R.E. Rodgers and Barbara Rodgers v. James G. Watt, Secretary of the Interior of the United States of AmericaCourt of Appeals for the Ninth Circuit · 1983
  2. Robert M. Hensley v. The Chesapeake & Ohio Railway Company, a Corporation, Robert M. Hensley v. The Chesapeake & Ohio Railway Company, a CorporationCourt of Appeals for the Fourth Circuit · 1981
  3. Richard Spika v. The Village of Lombard, IllinoisCourt of Appeals for the Seventh Circuit · 1985
  4. Mrs. Charlotte Wilson v. The Atwood Group and Occidental Petroleum Corp., Cross-Appellants v. Kirby L. Stark, Worldwide Drilling Consultants, Inc. And Hartford Accident and Indemnity Co., Third-Party Cross-AppelleesCourt of Appeals for the Third Circuit · 1984

3Cited by2 opinions

  1. Cairns v. Idaho Falls School District No. 91District Court, D. Idaho · 2022
  2. Tapia v. NaphCare IncDistrict Court, W.D. Washington · 2025

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