Legal Opinion
Clark v. United States
Court of Appeals for the First Circuit
Decided August 29, 1995No. 95-1173PublishedCited by 33 opinions
1Opinion of the Court
STAHL, Circuit Judge.
In this federal income tax case, the government appeals the district court’s grant of summary judgment to taxpayer Grenville Clark III in his suit to recover monies collected by the Internal Revenue Service (“IRS”) by levy. Although we agree with the district court that summary judgment for the taxpayer was appropriate, we reduce the amount of the judgment because the district court erred in finding that Clark had fully extinguished his 1985 tax liability.
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Factual Background
The material facts are not in dispute. On August 14, 1986, Clark and his then-spouse, Marguerite…
2Cases cited14 opinions
- Udo U. UDO, Plaintiff, Appellant, v. Henry TOMES, Commissioner for the Department of Mental Health, Defendant, AppelleeCourt of Appeals for the First Circuit · 1995
- Raymond E. And Dorothy J. O'Bryant v. United StatesCourt of Appeals for the Seventh Circuit · 1995
- Groetzinger v. CommissionerUnited States Tax Court · 1977
- Richard E. Warner and Virginia A. Warner v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1976
- Rodriguez v. United StatesDistrict Court, N.D. Illinois · 1986
9 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- Finkel v. Polichuk (In re Polichuk)United States Bankruptcy Court, E.D. Pennsylvania · 2014
- Lantz v. CommissionerCourt of Appeals for the Seventh Circuit · 2010
- Thomas A. Johnson v. United States of America, Acting by and Through Department of Treasury IrsCourt of Appeals for the Second Circuit · 1997
- Bilzerian v. United StatesCourt of Appeals for the Eleventh Circuit · 1996
- Carroll Eugene Singleton, and Sheila Singleton v. United StatesCourt of Appeals for the Fourth Circuit · 1997
28 more not listed; retrieve them via the Exa API.