Legal Opinion

King v. United States

District Court, E.D. Washington

Decided July 2, 1996No. CS-95-0331-JLQPublishedCited by 6 opinions

1Opinion of the Court

MEMORANDUM OPINION AND ORDER GRANTING DEFENDANT’S MOTION FOR SUMMARY JUDGMENT

QUACKENBUSH, Senior District Judge.

BEFORE THE COURT are the parties’ Cross-Motions for Summary Judgment (Ct. Rees. 12, 19), heard with oral argument on June 21, 1996. Richard Algeo appeared on behalf of the Plaintiffs; United States Trial Attorney Paul Sharratt, Tax Division, appeared on behalf of the Government. Having reviewed the record, heard from counsel, and being fully advised on the matter, the Court hereby GRANTS the Government’s Motion for the following reasons.

FACTUAL AND PROCEDURAL BACKGROUND

The Kings…

2Cases cited10 opinions

  1. Austin v. United StatesSupreme Court of the United States · 1993
  2. United States v. DalmSupreme Court of the United States · 1990
  3. James v. United StatesSupreme Court of the United States · 1961
  4. Flora v. United StatesSupreme Court of the United States · 1960
  5. Semegen v. WeidnerCourt of Appeals for the Ninth Circuit · 1985

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3Cited by6 opinions

  1. Carroll v. United StatesDistrict Court, S.D. New York · 2001
  2. Ackerman v. United StatesDistrict Court, District of Columbia · 2009
  3. Northern California Small Business Assistants Inc. v. CommissionerUnited States Tax Court · 2019
  4. Northern California Small Business Assistants Inc. v. CommissionerUnited States Tax Court · 2019
  5. Ackerman v. United StatesDistrict Court, District of Columbia · 2009

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