Legal Opinion
Dudley's Commercial & Industrial Coating, Inc. v. United States Internal Revenue Service
District Court, M.D. Tennessee
Decided March 17, 2003No. 3:02-0106PublishedCited by 11 opinions
1Opinion of the Court
MEMORANDUM
HAYNES, District Judge.
Plaintiff, Dudley’s Commercial and Industrial Coating, Inc. (“Dudley’s”), filed this action pursuant to the tax collection due process provisions of 26 U.S.C. § 6330 against the Defendant. United States Internal Revenue Service (“IRS”). The gravamen of Plaintiffs claim is that Defendant abused its discretion in determining that Plaintiffs proposed installment agreement should be rejected in favor of a levy against Plaintiffs assets.
Before the Court is Defendants’s motion for summary judgment (Docket No. 14) and Plaintiffs motion for summary judgement (Docket…
2Cases cited21 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
- Fed. Sec. L. Rep. P 94,768 Phil A. Street and Clyde H. Street v. J.C. Bradford & CompanyCourt of Appeals for the Sixth Circuit · 1990
- Camp v. PittsSupreme Court of the United States · 1973
16 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Olsen v. United StatesDistrict Court, D. Massachusetts · 2004
- Carlson v. United StatesDistrict Court, D. Massachusetts · 2005
- Hart v. United StatesDistrict Court, N.D. Ohio · 2003
- Living Care Alternatives of Utica, Inc. v. United States, Internal Revenue ServiceDistrict Court, S.D. Ohio · 2004
- Reid & Reid, Inc. v. United StatesDistrict Court, D. Maryland · 2005
6 more not listed; retrieve them via the Exa API.