Legal Opinion
Perez v. United States
Court of Appeals for the Fifth Circuit
Decided November 27, 2002No. 02-50377PublishedCited by 98 opinions
1Per curiam
Pro se plaintiff-appellant Jose A. Perez appeals from the district court’s order granting summary judgment to the United States of America (“government”) in Perez’s quiet-title action against the government to remove a federal tax lien placed on his property by the Internal Revenue Service (“IRS”). In concluding that Perez’s arguments on appeal are without merit, we affirm the judgment of the district court.
I
PACTS AND PROCEEDINGS
In April 1988, Perez filed four federal income tax returns with the IRS, covering tax years 1984, 1985, 1986, and 1987. In these returns, Perez identified the…
2Cases cited24 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
- Haines v. KernerSupreme Court of the United States · 1972
- Reeves v. Sanderson Plumbing Products, Inc.Supreme Court of the United States · 2000
- Little v. Liquid Air Corp.Court of Appeals for the Fifth Circuit · 1994
19 more not listed; retrieve them via the Exa API.
3Cited by98 opinions
- Andrade v. GonzalesCourt of Appeals for the Fifth Circuit · 2006
- Armstrong v. American Home Shield Corp.Court of Appeals for the Fifth Circuit · 2003
- Jones v. CommissionerCourt of Appeals for the Fifth Circuit · 2003
- United States v. Donald Stuart FletcherCourt of Appeals for the Eighth Circuit · 2003
- Osherow v. Porras (In Re Porras)United States Bankruptcy Court, W.D. Texas · 2004
93 more not listed; retrieve them via the Exa API.