Legal Opinion
Beck v. United States
District Court, D. South Carolina
Decided July 22, 1998No. C.A. 3:96-3642-19Published
1Opinion of the Court
ORDER
SHEDD, District Judge.
This case is before the Court for disposition pursuant to Federal Rule of Civil Procedure 56 as to Plaintiffs Cross Motion for Summary Judgment filed May 29, 1998. This Court, also on May 29, 1998, Ordered, sua sponte, the Government to file a responsive brief setting forth its arguments opposing summary judgment based on the “safe haven” provisions of Section 530 of the Revenue Act of 1978, 26 U.S.C. § 3401 (Section 530). The Government timely filed its response. Jurisdiction is proper as to the claims relating only to assessments made against the club doing…
2Cases cited3 opinions
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- Deja Vu Entertainment Enterprises of Minnesota, Inc. v. United StatesDistrict Court, D. Minnesota · 1998
- Jjr, Inc. v. United StatesDistrict Court, W.D. Washington · 1997