Gouveia v. Internal Revenue Service of the United States (In Re Quality Health Care)
United States Bankruptcy Court, N.D. Indiana
1Opinion of the Court
MEMORANDUM OPINION AND ORDER ON MOTION FOR SUMMARY JUDGMENT BY UNITED STATES OF AMERICA
KENT LINDQUIST, Chief Judge.
I
STATEMENT OF PROCEEDINGS
This Adversary Proceeding came before the Court on a Motion for Summary Judgment filed by the Defendant, United States of America (hereinafter: “U.S.A”) on behalf of its Agency, the Internal Revenue Service, (hereinafter: “IRS”) on February 27, 1997. 1
By Order of this Court dated March 10, 1997, Gordon Gouveia, as Plaintiff and the Chapter 7 Trustee (hereinafter: “Trustee”) of the Chapter 7 Debtor, Quality Health Care, (hereinafter: “Debtor”) was given 30…
2Cases cited154 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
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Grogan v. GarnerSupreme Court of the United States · 1991
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