Legal Opinion

United States v. Marsh

District Court, D. Hawaii

Decided March 2, 2000No. Civil 99-00355 SOMPublishedCited by 10 opinions

1Opinion of the Court

ORDER GRANTING SUMMARY JUDGMENT ON THE COUNTERCLAIM

MOLLWAY, District Judge.

Plaintiff United States of America (“United States”) has filed this action to collect unpaid federal employment and unemployment taxes owed by Defendant John W. Marsh (“Marsh”). Marsh has filed a Counterclaim against the United States for unauthorized collection practices pursuant to 26 U.S.C. § 7433.

The United States has moved for summary judgment on the Counterclaim. Because all of the allegations contained in the Counterclaim are either time-barred or not cognizable, the court grants the United States’ motion.

BACKGRO…

2Cases cited21 opinions

  1. Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
  2. Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
  3. Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
  4. United States v. SherwoodSupreme Court of the United States · 1941
  5. Irwin v. Department of Veterans AffairsSupreme Court of the United States · 1991

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3Cited by10 opinions

  1. McNeil v. United StatesUnited States Court of Federal Claims · 2007
  2. Hines v. United StatesDistrict Court, District of Columbia · 2009
  3. Bowers v. United StatesCourt of Appeals for the Seventh Circuit · 2012
  4. Bright v. United StatesDistrict Court, E.D. Pennsylvania · 2006
  5. Clift v. United States Internal Revenue ServiceDistrict Court, W.D. Washington · 2016

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