Legal Opinion

Dupont v. United States

District Court, D. Hawaii

Decided January 20, 2009No. Civ. 07-00458 ACK-KSCPublished

1Opinion of the Court

ORDER DENYING PLAINTIFFS’ MOTION FOR SUMMARY JUDGMENT AND GRANTING DEFENDANT’S MOTION FOR SUMMARY JUDGMENT

ALAN C. KAY, Senior District Judge.

PROCEDURAL BACKGROUND

On September 5, 2007, Plaintiffs Ralph P. Dupont (“Mr. Dupont”) and Barbara J. Dupont (“Mrs. Dupont”) (collectively, “Plaintiffs”) filed in this Court a Complaint against the United States of America (“Defendant”). The Complaint alleges a claim for tax refund of monies that Defendant has allegedly withheld unlawfully from Plaintiffs. See Complaint ¶¶ 19-26. Plaintiffs request this Court to order Defendant to pay Plaintiffs a refund…

2Cases cited12 opinions

  1. Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
  2. Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
  3. Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
  4. First Nat. Bank of Ariz. v. Cities Service Co.Supreme Court of the United States · 1968
  5. Reloynne K. Villiarimo Joseph Harvest v. Aloha Island Air, Inc., Dba Island Air Rosie Nenezich Richard HeeCourt of Appeals for the Ninth Circuit · 2002

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