Legal Opinion
Wells v. United States
District Court, N.D. Illinois
Decided March 13, 1989No. 88 C 6938PublishedCited by 4 opinions
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
SHADUR, District Judge.
Raymond Wells (“Wells”) has sued for a permanent injunction against the United States and its agents, including the Internal Revenue Service (“IRS”), to enjoin the assessment and collection of certain withholding taxes assessed against Wells. In response the United States has filed a Fed. R.Civ.P. (“Rule”) 12(b)(6) motion to dismiss the Complaint as barred by 26 U.S.C. § 7421(a) 1 and by sovereign immunity. Wells has responded by moving for summary judgment under Rule 56. 2 For the reasons stated in this memorandum opinion and order, the…
2Cases cited11 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Erie Railroad v. TompkinsSupreme Court of the United States · 1938
- United States v. MitchellSupreme Court of the United States · 1980
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Banco Nacional De Cuba v. SabbatinoSupreme Court of the United States · 1964
6 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Allnutt v. United States Deparment of JusticeDistrict Court, D. Maryland · 2000
- In Re MyersUnited States Bankruptcy Court, D. Oregon · 1992
- Listecki ex rel. Archdiocese of Milwaukee Catholic Cemetery Perpetual Care Trust v. Official Committee of Unsecured Creditors (In re Archdiocese of Milwaukee)United States Bankruptcy Court, E.D. Wisconsin · 2013
- Dixon v. Commissioner of Internal Revenue ServiceDistrict Court, N.D. Illinois · 2018