Legal Opinion
Smith S, Inc. v. Commissioner
District Court, E.D. North Carolina
Decided August 12, 1993No. 93-197-CIV-5-DPublishedCited by 2 opinions
1Opinion of the Court
ORDER
DUPREE, District Judge.
On March 30,1993, James T. Smith, acting as tax matters person for Smith S, Inc. (“plaintiff’), filed a petition for readjustment pursuant to 26 U.S.C. §§ 6226(a)(2) and 6244 (1989), of a Final S Corporation Administration Adjustment (“FSCAA”) issued by the Commissioner of the Internal Revenue Service (“IRS”). The court has jurisdiction to hear the case pursuant to 28 U.S.C. § 1346(e) (Supp.1993). The action is currently before the court on defendant’s motion for summary judgment. All responses and replies have been filed, and the matter is ripe for ruling.
I.…
2Cases cited22 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
- Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
- Heckler v. Community Health Services of Crawford County, Inc.Supreme Court of the United States · 1984
- Office of Personnel Management v. RichmondSupreme Court of the United States · 1990
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3Cited by2 opinions
- In Re DardenUnited States Bankruptcy Court, E.D. Virginia · 1996
- United States v. LancasterDistrict Court, E.D. North Carolina · 1995