Legal Opinion

Bacigalupo v. United States

District Court, M.D. Tennessee

Decided November 15, 2005No. 3:04CV0885Published

1Opinion of the Court

MEMORANDUM

WISEMAN, Senior District Judge.

Plaintiff, Christine L. Bacigalupo (“Ms.Bacigalupo”), administratrix of the Estate of James Roy Bacigalupo, Sr. (the “Estate”), filed an exception to the Statement of Claim of the United States for unpaid federal income taxes in the amount of $35,863.23 filed by the Internal Revenue Service (“IRS”) against the Estate in the Seventh Circuit Court for Davidson County, Tennessee (Probate Division). Defendant, the United States, removed Plaintiffs action to this Court pursuant to 28 U.S.C. § 1441(a). 1 The material facts are undisputed and the parties have…

2Cases cited17 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
Fed. Sec. L. Rep. P 94,768 Phil A. Street and Clyde H. Street v. J.C. Bradford & CompanyCourt of Appeals for the Sixth Circuit · 1990
Taft Broadcasting Company v. United StatesCourt of Appeals for the Sixth Circuit · 1991
United States v. SummerlinSupreme Court of the United States · 1940

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