Legal Opinion

TBS Properties LLC v. United States

District Court, D. Arizona

Decided March 15, 2022No. 2:20-cv-00195Unknown

1Opinion

1 WO 2 3 4 5 6 IN THE UNITED STATES DISTRICT COURT 7 FOR THE DISTRICT OF ARIZONA 8 9 TBS Properties LLC, No. CV-20-00195-PHX-DWL 10 Plaintiff, ORDER 11 v. 12 United States of America, 13 Defendant. 14 15 INTRODUCTION 16 For nearly 30 years, various members of the Perry family have owned restaurant 17 franchises in the greater Phoenix area. Each individual restaurant (there are a total of 13) 18 is an S-corporation. Additionally, the real property on which each restaurant is located is 19 held by an LLC (there are another 13). Initially, Raymond and Donna Perry held the S- 20 corporations and…

2Cases cited14 opinions

  1. Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
  2. Fletcher v. Atex, Inc.Court of Appeals for the Second Circuit · 1995
  3. Ana Sandoval v. County of San DiegoCourt of Appeals for the Ninth Circuit · 2021
  4. Curtis Rookaird v. Bnsf Railway CompanyCourt of Appeals for the Ninth Circuit · 2018
  5. Las Palmas Associates v. Las Palmas Center AssociatesCalifornia Court of Appeal · 1991

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