Legal Opinion
United States v. Nesline
District Court, D. Maryland
Decided July 12, 1984No. Civ. A. No. M-79-1768PublishedCited by 1 opinion
1Opinion of the Court
MEMORANDUM AND ORDER
JAMES R. MILLER, Jr., District Judge.
The United States brought this action, pursuant to 28 U.S.C. §§ 1340, 1345 and I.R.C. § 7402, to recover taxes allegedly owed by the defendant, Joseph A. Nesline, for the tax years 1971 and 1972. The defendant has filed a motion for judgment on the pleadings,1 Rule 12(e), Fed.R.Civ.P., and the United States has moved for summary judgment,2 Rule 56. Having considered the parties’ memoranda and the government’s evidentiary materials, the court concludes that no hearing is necessary, Local Rule 6(E).
In his answer to the complaint,3 the…
2Cases cited35 opinions
- Red Lion Broadcasting Co. v. Federal Communications CommissionSupreme Court of the United States · 1969
- Southeastern Community College v. DavisSupreme Court of the United States · 1979
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Walker v. Armco Steel Corp.Supreme Court of the United States · 1980
- United States v. CorrellSupreme Court of the United States · 1967
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3Cited by1 opinion
- Kim Reinhart v. CommissionerUnited States Tax Court · 2014