Legal Opinion
United States v. Simons
Court of Appeals for the Tenth Circuit
Decided November 26, 1997No. 96-4093, 95-4200PublishedCited by 37 opinions
1Opinion of the Court
PAUL KELLY, Jr., Circuit Judge.
The government appeals from the district court’s grant of summary judgment in favor of Dan and Sally Simons (taxpayers) on assessments against them for the 1974 tax year. We conclude the district court’s interpretation of 26 U.S.C. § 6502 conflicts with our decision in Foutz v. United States, 72 F.3d 802 (10th Cir.1995), and believe a genuine issue of material fact exists as to whether or when the government signed taxpayers’ offer in compromise. Our jurisdiction arises under 28 U.S.C. § 1291, and we reverse and remand for further proceedings.
Background
On July…
2Cases cited16 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
- James L. Bolden, Jr. v. Prc Inc., Formerly Known as Planning Research Corporation, and Robert CarverCourt of Appeals for the Tenth Circuit · 1995
- United States v. IbarraSupreme Court of the United States · 1991
- Allen v. Muskogee OklahomaCourt of Appeals for the Tenth Circuit · 1997
11 more not listed; retrieve them via the Exa API.
3Cited by37 opinions
- Elliott Industries Ltd. Partnership v. BP America Production Co.Court of Appeals for the Tenth Circuit · 2005
- Harrison v. WAHATOYAS, L.L.C.Court of Appeals for the Tenth Circuit · 2001
- Diaz v. Paul J. Kennedy Law FirmCourt of Appeals for the Tenth Circuit · 2002
- L&M Enterprises, Inc. v. Bei Sensors & Systems Co.Court of Appeals for the Tenth Circuit · 2000
- Kojima v. Grandote International Ltd. Liability Co. (In Re Grandote Country Club Co.)Court of Appeals for the Tenth Circuit · 2001
32 more not listed; retrieve them via the Exa API.