Legal Opinion
Buck v. United States
District Court, S.D. Texas
Decided February 28, 1991No. Civ. A. No. G-90-249PublishedCited by 2 opinions
1Opinion of the Court
FINAL SUMMARY JUDGMENT
KENT, District Judge.
Pending before the Court is the Defendant’s Motion to Dismiss or for Summary *1015Judgment (Instrument # 5), filed December 4, 1990. The Court is of the opinion that this Motion should be and hereby is GRANTED for reasons set forth below.
The Facts
The Plaintiffs in this case are husband and wife and are United States citizens. On or about October 31, 1989, the Defendant United States sent the Plaintiffs a letter threatening them with criminal prosecution under 26 U.S.C. § 7203 for willful failure to file a return. For the tax year 1988, the Plaintiffs had…
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
- Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
- Arnett v. KennedySupreme Court of the United States · 1974
- Lucas v. Pilliod Lumber Co.Supreme Court of the United States · 1930
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3Cited by2 opinions
- Pitman A. Buck, Jr. And Nellwyn A. Buck v. United StatesCourt of Appeals for the Fifth Circuit · 1992
- Buck v. U.S.Court of Appeals for the Fifth Circuit · 1992