Legal Opinion

Swanson v. Internal Revenue Service

District Court, District of Columbia

Decided July 30, 2013No. Civil Action No. 2011-1990Published

1Opinion of the Court

MEMORANDUM OPINION

BERYL A. HOWELL, District Judge.

The pro se plaintiff, Ruthie Michelle Swanson, sues the Internal Revenue Service (“IRS”) for allegedly deducting $18,148.04 from her Social Security payments between 2006 and 2011 'to satisfy an outstanding tax bill. Compl., ECF No. 1, at 1-3. The United States has moved for summary judgment under Rule 56 the Federal Rules of Civil Procedure, United States Mot. for Summ. J., ECF No. 21, and the Court has construed “Plaintiffs Motion Requesting the Court to Hear Additional Facts,” ECF No. 23, as her opposition to the summary judgment motion.…

2Cases cited7 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
Tao v. FreehCourt of Appeals for the D.C. Circuit · 1994
Estate of Parsons v. Palestinian AuthorityCourt of Appeals for the D.C. Circuit · 2011
David P. Venen v. United StatesCourt of Appeals for the Third Circuit · 1994

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