Legal Opinion
Haag v. United States
Court of Appeals for the First Circuit
Decided December 14, 2009No. 08-1355, 08-2368, 08-1472PublishedCited by 35 opinions
1Opinion of the Court
TASHIMA, Senior Circuit Judge.
In 2002, the United States brought an action in district court against taxpayers Robert and Kathleen Haag to reduce to judgment federal income tax liabilities. In her answer, Kathleen Haag asserted an innocent spouse defense under 26 U.S.C. § 6015, which the district court subsequently rejected by granting partial summary judgment to the United States.
Meanwhile, in November 2003, during the pendency of the government action, the Internal Revenue Service (“IRS”) filed a notice of federal tax liens against the Haags. The Haags responded by filing suit against the…
2Cases cited4 opinions
- Carl Kale v. Combined Insurance Company of AmericaCourt of Appeals for the First Circuit · 1991
- Gonzalez Abreau v. Banco CentralCourt of Appeals for the First Circuit · 1994
- Haag v. United StatesCourt of Appeals for the First Circuit · 2007
- Gray v. Evercore Restructuring, L.L.C. (In Re High Voltage Engineering Corp.)Court of Appeals for the First Circuit · 2008
3Cited by35 opinions
- Airframe Systems, Inc. v. Raytheon Co.Court of Appeals for the First Circuit · 2010
- Duane Reade, Inc. v. St. Paul Fire & Marine InsuranceCourt of Appeals for the Second Circuit · 2010
- Dixon-Tribou v. McDonoughCourt of Appeals for the First Circuit · 2023
- Martínez Díaz v. Estado Libre Asociado de Puerto RicoSupreme Court of Puerto Rico · 2011
- Rivera-Rosario v. LSREF2 Island Holdings, Ltd., Inc.Court of Appeals for the First Circuit · 2023
30 more not listed; retrieve them via the Exa API.