Legal Opinion

Yuen v. United States

District Court, D. Nevada

Decided August 6, 2003No. CV-S-03-0053-RLHPublishedCited by 13 opinions

1Opinion of the Court

ORDER

HUNT, District Judge.

Before the Court is Defendant’s Motion to Dismiss and for Summary Judgment (#5/6), filed June 18, 2003. The Court has also considered Plaintiffs Opposition (# 10), filed July 17, 2003 and Defendant’s Reply (# 11), filed July 28, 2003.

BACKGROUND

Plaintiff asks this court to grant three requests: 1) To order the government to abate all alleged taxes and penalties at issue; 2) To “invalidate” a collection due process determination made by the IRS against him; and 3) To order reimbursement of Plaintiffs costs associated with bringing this action.

Following a pattern of…

2Cases cited18 opinions

  1. Adickes v. S. H. Kress & Co.Supreme Court of the United States · 1970
  2. Sego v. CommissionerUnited States Tax Court · 2000
  3. Hughes v. United StatesCourt of Appeals for the Ninth Circuit · 1992
  4. Norman E. Coleman v. Commissioner of Internal Revenue, Gary Holder v. Secretary of the Treasury and United States of AmericaCourt of Appeals for the Seventh Circuit · 1986
  5. Davis v. CommissionerUnited States Tax Court · 2000

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3Cited by13 opinions

  1. Callahan v. Comm'rUnited States Tax Court · 2008
  2. Grunsted v. CommissionerUnited States Tax Court · 2011
  3. Schlabach v. United StatesUnited States Court of Federal Claims · 2011
  4. BENNETT-BEY v. ShulmanDistrict Court, District of Columbia · 2010
  5. Johnston v. CommissionerCourt of Appeals for the Ninth Circuit · 2005

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