Legal Opinion
Emerging Money Corp. v. United States
District Court, D. Connecticut
Decided June 4, 2012No. 3:09-cv-1502 (CSH)PublishedCited by 1 opinion
1Opinion of the Court
RULING ON MOTION FOR SUMMARY JUDGMENT
CHARLES S. HAIGHT, JR., Senior District Judge.
I. INTRODUCTION AND RELEVANT FACTS
Plaintiffs Emerging Money Corporation (EMC), Emerging Administrative Services, LLC and Emerging Actuarial Designs, LLC allege that the Internal Revenue Service (IRS) wrongfully disclosed information when it asserted to certain taxpayers that the transactions that Plaintiffs had promoted to them were “sham transactions” and part of a “Ponzi scheme.” Defendant, the United States of America, filed a Motion for Summary Judgment (the “Motion”) [Doc. 24] asserting that the IRS was…
2Cases cited12 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
- Larry D. Delpit Dorothy D. Delpit v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1994
- Mallas v. United StatesCourt of Appeals for the Fourth Circuit · 1993
- First Western Government Securities, Inc. v. United States of AmericaCourt of Appeals for the First Circuit · 1986
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3Cited by1 opinion
- Emerging Money Corp. v. United StatesDistrict Court, D. Connecticut · 2014