Legal Opinion

Sorrentino v. Internal Revenue Service

Court of Appeals for the Tenth Circuit

Decided September 14, 2004No. 02-1114, 02-1137Published

1Opinion of the Court

383 F.3d 1187

Rolly J. SORRENTINO; Joann M. Sorrentino, Husband & Wife, Plaintiffs-Appellees,

v.

INTERNAL REVENUE SERVICE; United States of America, Defendants-Appellants.

Steven G. Sklaver, Amicus Curiae.

No. 02-1114.

No. 02-1137.

United States Court of Appeals, Tenth Circuit.

September 14, 2004.

Rolly J. Sorrentino and Joann M. Sorrentino, Pro Se.

Robert W. Metzler, Attorney, Tax Division (Eileen J. O'Connor, Assistant Attorney General and Kenneth L. Greene, Attorney, Tax Division, Department of Justice, Washington D.C., and John W. Suthers, United States Attorney, Denver, CO, with him on the brief),…

Also in this document: Concurring in the judgment; Dissent.

2Cases cited27 opinions

  1. Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
  2. Anderson v. City of Bessemer CitySupreme Court of the United States · 1985
  3. National Archives & Records Administration v. FavishSupreme Court of the United States · 2004
  4. United States v. DalmSupreme Court of the United States · 1990
  5. United States v. LombardoSupreme Court of the United States · 1916

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