Legal Opinion
Haggar v. United States
District Court, D. South Dakota
Decided February 23, 2011No. Civ. 09-4101-KESPublished
1Opinion of the Court
ORDER DENYING PLAINTIFFS’ MOTION FOR SUMMARY JUDGMENT AND DEFENDANT’S REQUEST FOR SUMMARY JUDGMENT
KAREN E. SCHREIER, Chief Judge.
Plaintiffs Bonnie Haggar and Sandra Havard, as personal representatives of the Estate of William Haggar, move for summary judgment. The government resists plaintiffs’ motion and asks that summary judgment be granted in its favor.
BACKGROUND
The undisputed facts are as follows:
William Haggar was the husband of Bonnie Haggar and the father of Sandra Havard. 1 He was familiar with tax law and was a controlling individual who handled all of the financial aspects in his…
2Cases cited11 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
- United States v. Diebold, Inc.Supreme Court of the United States · 1962
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Diane S. Blodgett v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 2005
6 more not listed; retrieve them via the Exa API.