Legal Opinion
Settles v. United States (In Re Settles)
United States Bankruptcy Court, E.D. Tennessee
Decided June 10, 2011No. Bankruptcy No. 09-16159. Adversary No. 10-1322PublishedCited by 1 opinion
1Opinion of the Court
Memorandum
SHELLEY D. RUCKER, Bankruptcy Judge.
Plaintiff Thomas E. Settles, Sr. (“Plaintiff’ or “Debtor”) brought an action against the United States of America, through its agency, the Internal Revenue Service (“IRS”), seeking this court’s determination of the appropriate amount of taxes owed by the Plaintiff pursuant to 11 U.S.C. § 505(a)(1). [Doc. No. 1-1, Complaint]. 1 The IRS responded that its total assessment of $641,201.58 in taxes, penalties, and interest as of the petition date is accurate.
The IRS has filed a motion for summary judgment regarding its assertion that the total amount…
2Cases cited49 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
- Parklane Hosiery Co. v. ShoreSupreme Court of the United States · 1979
- Montana v. United StatesSupreme Court of the United States · 1979
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
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3Cited by1 opinion
- Paul J. Elmer and Carol A. N. Elmer v. Indiana Department of RevenueIndiana Tax Court · 2015