Legal Opinion

Balanced Financial Management, Inc. v. Fay

District Court, D. Utah

Decided June 2, 1987No. 86-C-0682SPublishedCited by 3 opinions

1Opinion of the Court

DECISION

SAM, District Judge.

Plaintiff Balanced Financial Management (BFM) brought this action against defendants the United States, the Internal Revenue Service (IRS) and the District Director of the IRS. The matter was first heard by the Magistrate on the parties’ cross motions for summary judgment, and is now before the court on BFM’s objection to the Magistrate’s report and recommendation that summary judgment be granted for the Government.

I. The uncontroverted facts

BFM is an Arizona corporation with its principal place of business in Utah. Jarel-co, Inc. is a Texas corporation with its…

2Cases cited6 opinions

  1. Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
  2. Ewell v. United StatesCourt of Appeals for the Tenth Circuit · 1985
  3. First Western Government Securities, Inc. v. United States of AmericaCourt of Appeals for the First Circuit · 1986
  4. Mid-South Music Corp. v. KolakCourt of Appeals for the Sixth Circuit · 1984
  5. In Re Grand Jury Investigation. United States of America v. Roy Dan JacksonCourt of Appeals for the Sixth Circuit · 1982

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3Cited by3 opinions

  1. Norman E. Duquette, Inc. v. CommissionerDistrict Court, District of Columbia · 2000
  2. Solargistic Corporation and Geodesco, Inc. v. United StatesCourt of Appeals for the Seventh Circuit · 1991
  3. Emerging Money Corp. v. United StatesDistrict Court, D. Connecticut · 2012

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