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Legal Opinion

United States v. Orville Wayne McGee

Court of Appeals for the Ninth Circuit

Decided May 17, 1993No. 91-56257PublishedCited by 29 opinions

1Opinion of the Court

WIGGINS, Circuit Judge:

On July 26, 1990, the United States brought suit to reduce to judgment unpaid federal tax assessments made against Orville Wayne McGee that totalled $92,957.28, plus interest. McGee moved to dismiss the suit for failure to state a claim on the ground that it was not brought within the six-year limitations period of 26 U.S.C. § 6502(a)(1988). McGee asserted that the complaint failed to allege that he had waived the limitations period. The district court granted the United States leave to amend the complaint. Both parties then moved for summary judgment on the statute of…

2Cases cited12 opinions

  1. Federal Deposit Insurance Corporation, As Receiver v. O'melveny & MeyersCourt of Appeals for the Ninth Circuit · 1992
  2. Texaco, Inc., Plaintiff-Counter-Claim-Defendant-Appellant v. William R. Ponsoldt, Defendant-Counter-Claimant-AppelleeCourt of Appeals for the Ninth Circuit · 1991
  3. Rogers v. LoughSupreme Court of the United States · 1979
  4. United States v. Guy E. McGaughey Jr.Court of Appeals for the Seventh Circuit · 1993
  5. United States v. Juanita C. Gurley, Formerly Juanita C. HillCourt of Appeals for the Fifth Circuit · 1969

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3Cited by29 opinions

  1. Victor Rivera v. Peri & Sons Farms, Inc.Court of Appeals for the Ninth Circuit · 2013
  2. National Audubon Society, Inc. Golden Gate Audubon Society, Inc. Marin Audubon Society, Inc. Muir Beach Enviro, Inc. California Waterfowl Association, Inc., and National Trappers Association, Inc. California Trappers Association, Inc. Tim Wion Christopher S. Brennan Loyd E. Horn, Intervenors v. Gray Davis, Governor of California Douglas Wheeler, Resources Secretary, State of California Jacqueline E. Schafer, Director, Cdfg California Department of Fish & Game California Fish & Game Commission, and Ann M. Veneman, U.S. Department of Agriculture Gary Simmons, California State Director, Wildlife Services, U.S. Department of Agriculture Jamie Clark Rappaport, Director, U.S. Fish and Wildlife Service Anne Badgley, Regional Director, U.S. Fish and Wildlife Service, Am Soc Prev Cruelty Protect Pets and Wildlife/vote Yes on Proposition 4 Animal Protection Institute the Ark Trust, Inc. Doris Day Animal League the Fund for Animals the Humane Society of the United States International Fund for Animal Welfare, Defendants-Intervenors-Appellants. National Audubon Society, Inc. Golden Gate Audubon Society, Inc. Marin Audubon Society, Inc. Muir Beach Enviro, Inc. California Waterfowl Association, Inc., and National Trappers Association, Inc. California Trappers Association, Inc. Tim Wion Christopher S. Brennan Loyd E. Horn, Intervenors-Appellants v. Gray Davis, Governor of California Douglas Wheeler, Resources Secretary, State of California Jacqueline E. Schafer, Director, Cdfg California Department of Fish & Game California Fish & Game Commission, and Ann M. Veneman, U.S. Department of Agriculture Gary Simmons, California State Director, Wildlife Services, U.S. Department of Agriculture Gale A. Norton, Secretary, U.S. Department of the Interior Jamie Clark Rappaport, Director, U.S. Fish and Wildlife Service Anne Badgley, Regional Director, U.S. Fish and Wildlife Service Robert Stanton, Director, National Park Service, Am Soc Prev Cruelty Protect Pets and Wildlife/vote Yes on Proposition 4 Animal Protection Institute the Ark Trust, Inc. Doris Day Animal League the Fund for Animals the Humane Society of the United States International Fund for Animal Welfare, Defendants-Intervenors-Appellees. National Audubon Society, Inc. Golden Gate Audubon Society, Inc. Marin Audubon Society, Inc. Muir Beach Enviro, Inc. California Waterfowl Association, Inc. v. Gray Davis, Governor of California Mary D. Nichols, Resources Secretary, State of California Robert C. Hight, Director of the California Department of Fish and Game California Department of Fish and Game California Fish & Game Commission, Ann M. Veneman, Secretary, U.S. Department of Agriculture Gary Simmons, California State Director, Wildlife Services, U.S. Department of Agriculture Gale A. Norton, Secretary, U.S. Department of the Interior Jamie Clark Rappaport, Director, U.S. Fish and Wildlife Service Robert Stanton, Director, National Park Service, American Society for the Prevention of Cruelty to Animals Animal Protection Institute the Ark Trust, Inc. Doris Day Animal League the Fund for Animals Humane Society of the United States Protect Pets and Wildlife/vote Yes on Proposition 4 the International Fund for Animal Welfare, Defendants-Intervenors-AppelleesCourt of Appeals for the Ninth Circuit · 2002
  3. Brever v. Rockwell International CorporationCourt of Appeals for the Tenth Circuit · 1994
  4. Ayala v. Frito Lay, Inc.District Court, E.D. California · 2017
  5. United States v. Hitachi America, Ltd., Defendant/cross-Appellant, and Hitachi, Ltd., Defendant/cross-AppellantCourt of Appeals for the Federal Circuit · 1999

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