Legal Opinion
David & Ann Marie Niemela v. United States
Court of Appeals for the First Circuit
Decided June 11, 1993No. 92-2192UnpublishedCited by 2 opinions
1Opinion of the Court
995 F.2d 1061
NOTICE: First Circuit Local Rule 36.2(b)6 states unpublished opinions may be cited only in related cases.
David & Ann Marie NIEMELA, Plaintiffs, Appellants,
v.
UNITED STATES OF AMERICA, Defendant, Appellee.
No. 92-2192.
United States Court of Appeals,
First Circuit.
June 11, 1993
Appeal from the United States District Court for the District of Massachusetts
David W. Niemela and Ann Marie Niemela on brief pro se.
A. John Pappalardo, United States Attorney, James A. Bruton, Acting Assistant Attorney General, Gary R. Allen, David I. Pincus, and Jordan L. Glickstein, Attorneys, Tax Division,…
Also in this document: Per curiam.
2Cases cited26 opinions
- John G. Rocovich, Jr. v. The United StatesCourt of Appeals for the Federal Circuit · 1991
- Hughes v. United StatesCourt of Appeals for the Ninth Circuit · 1992
- Michael Pagano v. Anthony M. Frank, Postmaster General, Etc.Court of Appeals for the First Circuit · 1993
- 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
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3Cited by2 opinions
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