Legal Opinion
Network Systems Corp. v. United States
District Court, D. Minnesota
Decided February 18, 1993No. 4-91-CV-869PublishedCited by 1 opinion
1Opinion of the Court
ORDER
ROSENBAUM, District Judge.
Plaintiff seeks judgment on the pleadings on Counts I, II, and III of its complaint, pursuant to Rule 12(c), Federal Rules of Civil Procedure (Fed.R.Civ.P.). Plaintiff asks for return of certain taxes, interest, and penalties paid, under protest, for tax years 1983, 1984, and 1985. The Court heard argument on October 30,1992. Plaintiff has presented, and the Court has considered, matters outside the pleadings. Therefore, the motion is considered as one for summary judgment under Rule 56, Fed.R.Civ.P. See Fed. R.Civ.P. 12(c).
Background
Plaintiff, Network Systems…
2Cases cited7 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- United States v. Donruss Co.Supreme Court of the United States · 1969
- Helvering v. Chicago Stock Yards Co.Supreme Court of the United States · 1943
- Ivan Allen Co. v. United StatesSupreme Court of the United States · 1975
- Hughes, Inc. v. CommissionerUnited States Tax Court · 1988
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3Cited by1 opinion
- Schering-Plough Corp. v. United StatesDistrict Court, D. New Jersey · 2009