Pratt v. United States
United States Court of Federal Claims
1Opinion of the Court
OPINION
MILLER, Judge.
This case is before the court on defendant’s motion to dismiss or, in the alternative, for summary judgment. The issue for decision is whether disclaimers in a tax sale contract preclude the purchaser’s claims for breach when the IRS allegedly failed to properly levy and seize the property and when the tax sale contract also contained language, that notice had been given according to legal requirements. Argument is deemed unnecessary.
FACTS
Except where noted, the following facts are undisputed. Bruce C. Pratt (“plaintiff’) is a real estate agent residing in San Francisco,…
2Cases cited49 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
- Scheuer v. RhodesSupreme Court of the United States · 1974
- Karen S. Reynolds v. Army and Air Force Exchange ServiceCourt of Appeals for the Federal Circuit · 1988
- Donald A. Henke v. United StatesCourt of Appeals for the Federal Circuit · 1995
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