Legal Opinion
United States v. Estelle Stein
Court of Appeals for the Eleventh Circuit
Decided January 31, 2018No. 16-10914PublishedCited by 236 opinions
1Opinion of the Court
JORDAN, Circuit Judge;
We hold that an affidavit which satisfies Rule-56 of the Federal Rules of Civil Procedure may create an issue of material fact and preclude summary judgment even if it is self-serving and uncorroborated. And because this principle- applies in all civil cases, including those in the realm of tax law, we overrule that portion of Mays v. United States, 763 F.2d 1295, 1297 (11th Cir. 1985), which is (or may be interpreted to be) to the contrary.
I
This case concerns IRS assessments, so we begin with some basic tax concepts. An assessment “amounts to an IRS determination that a…
2Cases cited25 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
- Lujan v. National Wildlife FederationSupreme Court of the United States · 1990
- Leatherman v. Tarrant County Narcotics Intelligence and Coordination UnitSupreme Court of the United States · 1993
- Barbara Payne v. Michael PauleyCourt of Appeals for the Seventh Circuit · 2003
20 more not listed; retrieve them via the Exa API.
3Cited by236 opinions
- United States v. Erickson Meko CampbellCourt of Appeals for the Eleventh Circuit · 2022
- Terry Eugene Sears v. Vernia RobertsCourt of Appeals for the Eleventh Circuit · 2019
- Gail McClendon v. United StatesCourt of Appeals for the Fifth Circuit · 2018
- Victor E. Bibby v. Mortgage Investors CorporationCourt of Appeals for the Eleventh Circuit · 2021
- Quincy A. Williams v. Correctional Officer RadfordCourt of Appeals for the Eleventh Circuit · 2023
231 more not listed; retrieve them via the Exa API.