Legal Opinion

Howard v. United States

District Court, N.D. California

Decided October 31, 1994No. C-93-20497-WAIPublishedCited by 4 opinions

1Opinion of the Court

ORDER GRANTING PLAINTIFF MICHAEL HOWARD’S MOTION FOR SUMMARY JUDGMENT

INGRAM, District Judge.

The motion of Plaintiff for summary judgment was submitted to the Court for determination. After consideration of the papers, all other matters presented to the Court, and good cause appearing therefor, the Court hereby GRANTS Plaintiffs Motion for Summary Judgment.

BACKGROUND

This motion arises from a civil refund suit brought by Plaintiff Michael Howard to contest an assessment made against him by the Internal Revenue Service. 1 Plaintiff seeks summary judgment on the ground that the statute of…

2Cases cited15 opinions

  1. Motor Vehicle Mfrs. Assn. of United States, Inc. v. State Farm Mut. Automobile Ins. Co.Supreme Court of the United States · 1983
  2. Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
  3. Dixon v. United StatesSupreme Court of the United States · 1965
  4. Florsheim Brothers Drygoods Co. v. United StatesSupreme Court of the United States · 1930
  5. Dickman v. CommissionerSupreme Court of the United States · 1984

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3Cited by4 opinions

  1. Robert Alan Jones, Plaintiff-Counter-Claim-Defendant-Appellant v. United States of America, Defendant-Counter-Claimant-Plaintiff-AppelleeCourt of Appeals for the Ninth Circuit · 1995
  2. Robinson v. Comm'rUnited States Tax Court · 2001
  3. Oliver K. Robinson and Deborah L. Robinson v. CommissionerUnited States Tax Court · 2001
  4. Robinson v. Comm'rUnited States Tax Court · 2001

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