Legal Opinion
Isley v. United States
Court of Appeals for the Ninth Circuit
Decided April 7, 2008No. 05-56039PublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM *
Ronald and Margaret Isley appeal the district court’s grant of summary judgment for the IRS on their tax refund claim. They argue the district court erred when it concluded that they lacked standing to seek a refund and that their claims were barred by res judicata. We affirm the district court because Ronald and Margaret Isley lack standing to seek a refund, because their claim is barred by res judicata, and because the Isleys cannot prevail on the substance of them claim. See Walton v. U.S. Marshals Service, 492 F.3d 998, 1009 n. 4 (9th Cir.2007) (“[W]e may affirm the district…
2Cases cited6 opinions
- Steven Gregory Dunmore v. United States of America, Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 2004
- Walton v. U.S. Marshals ServiceCourt of Appeals for the Ninth Circuit · 2007
- Leonel Morales-Alvarado v. Immigration and Naturalization ServiceCourt of Appeals for the Ninth Circuit · 1981
- United States v. Nancy A. ElamCourt of Appeals for the Ninth Circuit · 1997
- United States v. Plummer (In Re Plummer)United States Bankruptcy Court, C.D. California · 1992
1 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Isley v. CommissionerUnited States Tax Court · 2013
- Ronald Isley v. CommissionerUnited States Tax Court · 2013