Legal Opinion
Moroch v. United States
District Court, D. Connecticut
Decided July 24, 2009No. 3:07-cv-1574PublishedCited by 2 opinions
1Opinion of the Court
Ruling and Order
ROBERT N. CHATIGNY, District Judge.
Plaintiff Laurie Moroch brings this action against the Internal Revenue Service seeking a declaration that she owns certain property free and clear of several federal tax liens filed against her former husband, Todd Moroch. The IRS has moved for summary judgment. For reasons that follow, the motion is granted in part and denied in part.
I. Legal Standard
Summary judgment may be granted when there is no genuine issue as to any material fact and the moving party is entitled to judgment as a matter of law. Fed.R.Civ.P. 56.
II. Facts
The following…
2Cases cited12 opinions
- United States v. City of New BritainSupreme Court of the United States · 1954
- United States v. BessSupreme Court of the United States · 1958
- United States v. Equitable Life Assurance Soc. of United StatesSupreme Court of the United States · 1966
- United States v. McCombsCourt of Appeals for the Second Circuit · 1994
- Sarah M. Harris v. United StatesCourt of Appeals for the Fifth Circuit · 1985
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3Cited by2 opinions
- Callahan v. Chicago Series of Lockton Companies, LLCDistrict Court, N.D. Illinois · 2015
- United States v. SchererDistrict Court, S.D. Ohio · 2020