Legal Opinion
Dogwood Forest Rest Home, Inc. v. United States
District Court, M.D. North Carolina
Decided December 28, 2001No. 1:00CV370, 1:00CV00372PublishedCited by 15 opinions
1Opinion of the Court
MEMORANDUM OPINION
TILLEY, Chief Judge.
This case is before the Court on Defendant’s Motion for Summary Judgment [Doc. # 13]. For the reasons set forth below, the Defendant’s motion is GRANTED.
I
The facts in the light most favorable to the plaintiff are as follows. 1 Faiger Blackwell established two assisted living facilities, Dogwood Forest and Blackman Chapman, and a banquet facility, Occasions, in North Carolina. Mr. Blackwell was the sole shareholder of these-three businesses during all times relevant to the instant litigation.
In 1993, Mr. Blackwell engaged the services of Maurice Hamilton…
2Cases cited21 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
- United States v. BoyleSupreme Court of the United States · 1985
- Sego v. CommissionerUnited States Tax Court · 2000
- Custer v. Pan American Life Insurance CompanyCourt of Appeals for the Fourth Circuit · 1993
16 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- John F. Hinck and Pamela F. Hinck v. United StatesCourt of Appeals for the Federal Circuit · 2006
- Conrad Gorospe Shirley Gorospe v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2006
- Hinck v. United StatesUnited States Court of Federal Claims · 2005
- Yuen v. United StatesDistrict Court, D. Nevada · 2003
- Ballhaus v. Internal Revenue ServiceDistrict Court, D. Nevada · 2004
10 more not listed; retrieve them via the Exa API.