Legal Opinion
Fair v. Swanson
District Court, D. Colorado
Decided January 8, 1991No. Civ. A. 90-B-1225PublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM OPINION & ORDER
BABCOCK, District Judge.
Before me are pro se plaintiff Marilyn J. Fair’s (Fair) motions (1) to remand to state court and (2) for summary judgment. Also before me are the United States’ motions (1) to substitute defendants, (2) to dismiss or in the alternative cross-motion for summary judgment, and (3) for costs and attorneys’ fees. This action was removed from the El Paso County District Court, Colorado. Fair’s claims arise from the efforts of the Internal Revenue Service (IRS) to collect the 1983 income tax liabilities of Fair by filing a tax lien. Because removal…
2Cases cited14 opinions
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- Sheila Arbour, Personal Representative of the Estate of Victor Arbour v. Eugene JenkinsCourt of Appeals for the Sixth Circuit · 1990
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3Cited by2 opinions
- Chin v. Holiday Cruises II, Inc.District Court, D. Massachusetts · 1992
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