Legal Opinion

Hadsell v. United States of America, the Department of Treasury

District Court, N.D. California

Decided November 19, 2021No. 5:20-cv-03512Unknown

1Opinion

1 2 3 4 UNITED STATES DISTRICT COURT 5 NORTHERN DISTRICT OF CALIFORNIA 6 SAN JOSE DIVISION 7 8 CHRISTOPHER HADSELL, Case No. 20-cv-03512-VKD 9 Plaintiff, ORDER DENYING PLAINTIFF’S 10 v. MOTION FOR SUMMARY JUDGMENT 11 UNITED STATES OF AMERICA, THE DEPARTMENT OF TREASURY BY ITS Re: Dkt. No. 41 12 AGENCY, THE INTERNAL REVENUE SERVICE, 13 Defendant. 14 15 Plaintiff Christopher Hadsell claims that he made valid credit elections to have 16 overpayments of his personal income taxes applied to the following year’s tax liability, but the 17 Internal Revenue Service (“IRS”) improperly treated his…

2Cases cited9 opinions

  1. Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
  2. Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
  3. Nissan Fire & Marine Insurance Company, Ltd v. Fritz Companies, Inc.Court of Appeals for the Ninth Circuit · 2000
  4. United States v. Felt & Tarrant Manufacturing Co.Supreme Court of the United States · 1931
  5. Forrester v. City of San DiegoCourt of Appeals for the Ninth Circuit · 1994

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