Legal Opinion
Tavery v. United States
District Court, D. Colorado
Decided September 28, 1988No. Civ. A. 87-Z-180PublishedCited by 3 opinions
1Opinion of the Court
AMENDED ORDER GRANTING UNITED STATES’ MOTION FOR PARTIAL SUMMARY JUDGMENT
WEINSCHIENK, District Judge.
This matter is before the Court on United States’ Motion For Partial Summary Judgment. The question presented is whether plaintiff is precluded by principles of collateral estoppel from raising a claim in the present action which was decided by the United States Tax Court in a related action involving plaintiff’s spouse.
In the present action, plaintiff seeks a refund for alleged tax deficiencies assessed against her and her husband, William T. Conklin, in the amount of $10,639.00. The alleged…
2Cases cited3 opinions
- Pomeroy v. WaitkusSupreme Court of Colorado · 1973
- Frazier v. CommissionerUnited States Tax Court · 1988
- Lowell Staats Mining Co. v. Philadelphia Electric Co.District Court, D. Colorado · 1987
3Cited by3 opinions
- Mary Ann Tavery v. United StatesCourt of Appeals for the Tenth Circuit · 1990
- William T. Conklin v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1990
- Sanders v. WilliamsDistrict Court, D. Colorado · 2001