Legal Opinion
Ellison v. Commissioner
District Court, S.D. West Virginia
Decided April 9, 2008No. Civil Action 5:06-cv-00575PublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM OPINION
THOMAS E. JOHNSTON, District Judge.
Pending before the Court are Plaintiffs Motion for Summary Judgment [Docket 16] and the IRS’s Cross-Motion for Summary Judgment [Docket 18]. 1 This matter is before the Court on Plaintiffs appeal for re-determination of the validity of taxes assessed for the tax periods ending September 30, 1993 and December 31, 1993, respectively. Plaintiff originally challenged the validity of the assessments in a collection due process (CDP) hearing before the IRS Appeals Office, which upheld the assessments. Pursuant to 26 U.S.C. §§ 6320(c) and 6330(d),…
2Cases cited32 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
- Goza v. CommissionerUnited States Tax Court · 2000
- Rossignol v. VoorhaarCourt of Appeals for the Fourth Circuit · 2003
- Citizens Bank of Md. v. StrumpfSupreme Court of the United States · 1995
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3Cited by2 opinions
- Rebuild America and REO America v. Mark E. and Tammy L. DavisWest Virginia Supreme Court · 2015
- Bank of Oklahoma, N.A. v. MillerCourt of Civil Appeals of Oklahoma · 2016