Legal Opinion

Looney v. United States

District Court, S.D. Texas

Decided February 26, 2008No. Civil Action H-06-1166PublishedCited by 1 opinion

1Opinion of the Court

MEMORANDUM AND ORDER

EWING WERLEIN, JR., District Judge.

Pending are Plaintiff Saraleigh E. Looney’s Motion for Partial Summary Judgment (Document No. 30), and Amendment thereto (Document No. 35), 1 and Defendant United States of America’s Partial Motion to Dismiss (Document No. 48). After carefully considering the motions, responses, replies, and the applicable law, the Court concludes as follows.

I. Background

This is a tax dispute. Plaintiff, a Certified Public Accountant (“CPA”), served as controller of NexTec Operating Corporation (“NexTec”) from May, 2000 to October, 2003. Document No. 39,…

2Cases cited37 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. Fed. Carr. Cas. P 84,067 Tex Morris Cindy Sagrera Morris v. Covan World Wide Moving, Incorporated Coleman American Moving Services, IncorporatedCourt of Appeals for the Fifth Circuit · 1998
  5. Anthony A. Calderone, Clark Hornbaker, Plaintiffs-Counterclaim Defendants v. United States of America, Defendant-Counter-Claimant-AppellantCourt of Appeals for the Sixth Circuit · 1986

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3Cited by1 opinion

  1. Watson v. Mississippi Department of Revenue (In re Watson)United States Bankruptcy Court, S.D. Mississippi · 2016

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