Legal Opinion

United States v. Snyder

District Court, D. Connecticut

Decided August 14, 2002No. 3:01-CV796(PCD)PublishedCited by 6 opinions

1Opinion of the Court

RULING ON UNITED STATES’S MOTION FOR SUMMARY JUDGMENT

■DORSEY, Senior District Judge.

Plaintiff, the United States of America, moves for summary judgment. Its motion is denied.

I. JURISDICTION

Subject matter jurisdiction is pursuant to 28 U.S.C. § § 1340, 1345 and 22 U.S.C. §§ 7402, 7403.

II. BACKGROUND

The following facts are undisputed. During 1989, 1990, and 1991, Russell and Stelle Mahler (“Russell and Stelle”) accrued federal tax debt for willfully failing to collect, account for, and pay taxes on the wages of their company’s employees. On July 12,1995, Stelle gave her daughter, Defendant…

2Cases cited23 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. Quinn v. Syracuse Model Neighborhood Corp.Court of Appeals for the Second Circuit · 1980
  5. Slodov v. United StatesSupreme Court of the United States · 1978

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3Cited by6 opinions

  1. Carney v. LopezDistrict Court, D. Connecticut · 2013
  2. Cody v. United StatesDistrict Court, E.D. Virginia · 2004
  3. United States v. Callahan (In Re Callahan)District Court, D. Massachusetts · 2010
  4. John F. Campbell v. CommissionerUnited States Tax Court · 2019
  5. Novak v. SalinasUnited States Bankruptcy Court, D. Connecticut · 2023

1 more not listed; retrieve them via the Exa API.

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