Legal Opinion
Ruiz-Rivera v. Internal Revenue Service
Court of Appeals for the First Circuit
Decided March 30, 2004No. 03-1083PublishedCited by 8 opinions
1Per curiam
Appellants Angel Ruiz-Rivera and Compañía de Inversiones Urayoan, Inc. (CIU) appeal from the district court’s grant of the motion for summary judgment filed by the Internal Revenue Service (IRS). Appellants also appeal from the district court’s (1) denial of their motion for reconsideration of that court’s dismissal of CIU from the case due to CIU’s failure to timely secure counsel to represent it and (2) denial of Ruiz Rivera’s motion to file an amended complaint. We affirm the district court in all respects.
As for the merits, we affirm the district court’s grant of summary judgment to the…
2Cases cited5 opinions
- Federal Deposit Insurance v. MeyerSupreme Court of the United States · 1994
- O'Connell v. Hyatt HotelsCourt of Appeals for the First Circuit · 2004
- Howard Greene v. Union Mutual Life Insurance Company of AmericaCourt of Appeals for the First Circuit · 1985
- Douglas v. York CountyCourt of Appeals for the First Circuit · 2004
- Rivera v. Internal Revenue ServiceDistrict Court, D. Puerto Rico · 2002
3Cited by8 opinions
- United States v. SicilianoCourt of Appeals for the First Circuit · 2009
- Zimmermann v. Cambridge Credit Counseling Corp.District Court, D. Massachusetts · 2008
- United States v. GarrityDistrict Court, D. Connecticut · 2016
- (PS) Greek v. United StatesDistrict Court, E.D. California · 2021
- Ferdinand Hafner v. United States of AmericaDistrict Court, W.D. Washington · 2026
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