Legal Opinion
Muck v. United States
District Court, D. Colorado
Decided June 4, 1992No. Civ. A. 91-C-434PublishedCited by 5 opinions
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
CARRIGAN, District Judge.
Plaintiff Ronald Muck commenced this action under 26 U.S.C. § 7422 for refund of a penalty assessed and collected pursuant to 26 U.S.C. § 6672 based on his alleged failure to pay over wage withholding taxes. Pursuant to Fed.R.Civ.P. 13 the defendant, Internal Revenue Service (IRS), has counterclaimed under 26 U.S.C. § 7401 seeking to reduce to judgment outstanding tax assessments against Ronald Muck and Duane Kiskadden. The IRS has moved for summary judgment on Muck’s claims and action as well as on its counterclaims. Muck has responded by…
2Cases cited7 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
- Robert W. Monday v. United States of America, and Third-Party v. John A. Monday, Third-PartyCourt of Appeals for the Third Circuit · 1970
- Arnold Hochstein, Counterclaim v. United States of America, CounterclaimCourt of Appeals for the Second Circuit · 1990
- Jack S. Burden v. United StatesCourt of Appeals for the Tenth Circuit · 1973
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3Cited by5 opinions
- Muck v. United StatesCourt of Appeals for the Tenth Circuit · 1993
- In Re RothmanUnited States Bankruptcy Court, E.D. Pennsylvania · 1997
- Fowler v. United States ex rel. Internal Revenue ServiceDistrict Court, D. Wyoming · 1993
- Fowler v. US, THROUGH IRSDistrict Court, D. Wyoming · 1993
- Ronald P. Muck, Plaintiff-Counter-Defendant-Appellant v. United States of America, Defendant-Counter-Claimant-Appellee v. Duane Kiskadden, Counter-DefendantCourt of Appeals for the Tenth Circuit · 1993