Legal Opinion
Engelken v. United States
District Court, D. Colorado
Decided March 1, 1993No. Civ. A. No. 92-F-1955PublishedCited by 1 opinion
1Opinion of the Court
ORDER REGARDING MOTION FOR PARTIAL SUMMARY JUDGMENT
SHERMAN G. FINESILVER, Chief Judge.
This is a case involving an alleged overpayment of taxes. This matter comes before the Court on Defendant’s motion for partial summary judgment. Jurisdiction is based on 28 U.S.C.A. § 1331. The litigants have fully briefed the matter. For the reasons stated below, the motion is DENIED.
I
Plaintiff Larry J. Engelken is a general partner of Plaintiff Engineering Graphics Technology, Ltd. (“EGT”).1 EGT failed to *847pay Federal Insurance Contributions Act 'taxes for its employees for the calendar quarters ending…
2Cases cited23 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
- Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
- Bull v. United StatesSupreme Court of the United States · 1935
- Stone v. WhiteSupreme Court of the United States · 1937
18 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Morin v. CERES Corp. (In Re AAPEX Systems, Inc.)District Court, W.D. New York · 2002