Legal Opinion
Miller v. United States
District Court, N.D. California
Decided May 6, 1991No. C-90-3132 MHPPublishedCited by 20 opinions
1Opinion of the Court
OPINION
PATEL, District Judge.
Plaintiff Albert J. Miller (“Miller”) brings this action against defendant United States of America (“Government”) seeking: a) damages for failure to release a lien pursuant to 26 U.S.C. § 7432; b) reimbursement of attorneys’ fees under 26 U.S.C. § 7430; and c) damages for unauthorized collection actions pursuant to 26 U.S.C. § 7433. The Government now moves for summary judgment on the section 7432 and 7433 claims. For the reasons discussed below, the Government’s motion is DENIED.
BACKGROUND
This case concerns an Internal Revenue Service (“IRS”) assessment and…
2Cases cited11 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Sam P. Sgro v. United StatesCourt of Appeals for the Seventh Circuit · 1980
- Bill M. Overton v. United States of America P. CrepoCourt of Appeals for the Tenth Circuit · 1991
- Kurio v. United StatesDistrict Court, S.D. Texas · 1968
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3Cited by20 opinions
- Billie A. Shaw v. United StatesCourt of Appeals for the Fifth Circuit · 1994
- Gandy Nursery, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 2003
- Gonsalves v. United StatesDistrict Court, D. Maine · 1992
- Simmons v. United StatesDistrict Court, W.D. North Carolina · 1994
- Brewer v. CommissionerDistrict Court, S.D. Alabama · 2006
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