Legal Opinion
Quigley v. United States
District Court, E.D. Pennsylvania
Decided December 17, 2004No. CIV.A. 04-1987PublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
TUCKER, District Judge.
Presently before this Court are the Parties’ Cross-Motions for Summary Judgment. Upon consideration of the Plaintiffs Motion that this Court Declare Invalid the IRS “Determination” At Issue (Doc. 2) 1 and the United States’ Motion for Summary Judgment (Doc. 7), this Court will grant the United States’ Motion for Summary Judgment and deny the Plaintiffs Motion.
BACKGROUND
The pertinent facts are as follows. On January 29, 2003, the United States Internal Revenue Service (“IRS”) sent Plaintiff letter 2801 regarding his election as “exempt” on his Form…
2Cases cited6 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
- Citizens to Preserve Overton Park, Inc. v. VolpeSupreme Court of the United States · 1971
- Bowman Transportation, Inc. v. Arkansas-Best Freight System, Inc.Supreme Court of the United States · 1975
- Big Apple BMW, Inc. v. BMW of North America, Inc.Court of Appeals for the Third Circuit · 1992
1 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- O'MEARA v. WatersDistrict Court, D. Maryland · 2006
- Turner v. United StatesDistrict Court, S.D. Ohio · 2005