Legal Opinion

Klein v. United States

District Court, E.D. Michigan

Decided May 4, 2000No. 2:98-cv-72344PublishedCited by 8 opinions

1Opinion of the Court

ORDER DENYING DEFENDANT’S MOTION FOR SUMMARY JUDGMENT

CLELAND, District Judge.

I. Introduction

This case involves a dispute over whether plaintiff Emery Klein 1 was negligent in his failure to pay taxes for tax year 1982 by using a tax shelter that was ultimately disallowed. If so, a negligence penalty may be appropriate. This court previously dismissed Mr. Klein’s other tax-related claims on April 13, 1999 in Klein v. United States of America, 86 F.Supp.2d 690. 2 Currently before the court is the government’s January 11, 2000 “Motion for Summary Judgment.” Mr. Klein responded on February 23,…

2Cases cited37 opinions

  1. Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
  2. Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
  3. Marbury v. MadisonSupreme Court of the United States · 1803
  4. Northern Pipeline Construction Co. v. Marathon Pipe Line Co.Supreme Court of the United States · 1982
  5. Fed. Sec. L. Rep. P 94,768 Phil A. Street and Clyde H. Street v. J.C. Bradford & CompanyCourt of Appeals for the Sixth Circuit · 1990

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3Cited by8 opinions

  1. State Ex Rel. Prosecuting Attorney v. Bayer Corp.West Virginia Supreme Court · 2009
  2. Alpha I, L.P. v. United StatesUnited States Court of Federal Claims · 2010
  3. Allison v. United StatesUnited States Court of Federal Claims · 2008
  4. Carroll v. United StatesDistrict Court, S.D. New York · 2001
  5. United States v. Harold (In re Harold)United States Bankruptcy Court, E.D. Michigan · 2018

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