Legal Opinion
Gutherie v. United States
District Court, E.D. Tennessee
Decided January 26, 2005No. 1:03-cv-00046PublishedCited by 4 opinions
1Opinion of the Court
MEMORANDUM
COLLIER, District Judge.
Plaintiff, pro se, Thomas A. Gutherie, Sr. brings this action under 26 U.S.C. § 7422 for recovery of sums paid toward civil tax penalties (Court File No. 1). This Court has subject matter jurisdiction over this action pursuant to 28 U.S.C. § 1346(a)(1) and venue lies in this district pursuant to 28 U.S.C. § 1402(a)(1).
Before the Court are a Motion for Summary Judgment filed by Defendant United States of America (“Defendant”) (Court File No. 15) and a Cross Motion for Summary Judgment filed by Plaintiff Thomas A. Gutherie, Sr. (“Plaintiff’) (Court File No.…
2Cases cited13 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
- Mary Elizabeth Leary and Glenda H. Williams v. Stephen DaeschnerCourt of Appeals for the Sixth Circuit · 2003
- Anthony A. Calderone, Clark Hornbaker, Plaintiffs-Counterclaim Defendants v. United States of America, Defendant-Counter-Claimant-AppellantCourt of Appeals for the Sixth Circuit · 1986
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3Cited by4 opinions
- Dixon v. CommissionerUnited States Tax Court · 2013
- Dixon v. CommissionerUnited States Tax Court · 2013
- James R. Dixon v. CommissionerUnited States Tax Court · 2013
- United States v. SmithDistrict Court, E.D. Kentucky · 2020