Legal Opinion
United States v. Toyota of Visalia
District Court, E.D. California
Decided June 13, 1991No. CV-F-90-171 RECPublishedCited by 11 opinions
1Opinion of the Court
DECISION AND ORDERS RE CROSS MOTIONS FOR SUMMARY JUDGMENT
COYLE, Chief Judge.
On April 8, 1991 the court heard the parties’ respective Motions for Summary Judgment. Upon due consideration of the written and oral arguments of the parties and the record herein, the court grants summary judgment for the United States and denies summary judgment for Toyota of Visalia, Inc. (hereinafter referred to as Toyota) for the reasons set forth herein.
On March 23, 1990, the United States filed a Complaint to Reduce Assessment to Judgment wherein the United States seeks to reduce to judgment an assessment of…
2Cases cited19 opinions
- Laing v. United StatesSupreme Court of the United States · 1976
- United States v. John A. ChilaCourt of Appeals for the Eleventh Circuit · 1989
- Rank v. NimmoCourt of Appeals for the Ninth Circuit · 1982
- Eli Lilly & Company and Subsidiaries, Cross-Appellees v. Commissioner of Internal Revenue, Cross-AppellantCourt of Appeals for the Seventh Circuit · 1988
- Jimmie J. And Bonnie M. Ward v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1986
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3Cited by11 opinions
- William N. Clark v. Modern Group Ltd. John F. SmithCourt of Appeals for the Third Circuit · 1993
- Estate of Benjamin Shapiro, Deceased, Saul A. Shapiro, and Stephen Shapiro v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1997
- United States v. Alan Francis BeaneCourt of Appeals for the Eleventh Circuit · 2016
- In re Daewoo Motor America, Inc.District Court, C.D. California · 2011
- Matrix Development Corp. v. United StatesDistrict Court, E.D. Wisconsin · 1993
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