Legal Opinion

Johnson v. United States

District Court, D. Connecticut

Decided March 18, 1996No. Civil No. 3:94CV1853 (AHN)PublishedCited by 1 opinion

1Opinion of the Court

RULING ON CROSS MOTIONS FOR SUMMARY JUDGMENT

NEVAS, District Judge.

The plaintiff, Thomas A. Johnson (“Johnson”), brings this action pro se against the United States to obtain a refund of amounts collected and applied to his tax liabilities for the 1984 tax year by the Internal Revenue Service (“IRS”). Johnson contends that the IRS failed to make a legal assessment on December 19,1991 against his 1984 tax year.

Presently pending are the United States’ and Johnson’s motions for summary judgment. For the reasons set forth below, the United States’ Motion for Summary Judgment [doc # 11] is GRANTED,…

2Cases cited16 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. Grishelda Bryant v. John J. Maffucci, Dawn Thackeray, Yvonne Powell, Norwood Jackson and Dr. Edward AllanCourt of Appeals for the Second Circuit · 1991
  4. Cora Aldrich v. Randolph Central School District and Cattaraugus County Civil Service CommissionCourt of Appeals for the Second Circuit · 1992
  5. John K. Rains v. Cascade Industries, IncCourt of Appeals for the Third Circuit · 1968

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3Cited by1 opinion

  1. Thomas A. Johnson v. United States of America, Acting by and Through Department of Treasury IrsCourt of Appeals for the Second Circuit · 1997

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