Legal Opinion

United States v. Sam Ellis Stores, Inc.

District Court, S.D. California

Decided May 1, 1991No. 88-1626-G(CM)PublishedCited by 13 opinions

1Opinion of the Court

MEMORANDUM DECISION AND ORDER

GILLIAM, District Judge.

The defendant’s motion for reasonable litigation costs came on for hearing April 1, 1991. At that time, the defendant’s motion for reasonable litigation costs was taken under submission.

Having considered all pleadings, declarations and the written and oral arguments of counsel and law in support thereof, the court hereby grants the defendant’s motion for reasonable litigation costs.

FACTS

The defendant operates a retail store in Calexico, California, near the Mexican border. A large part of the business is conducted in pesos. The United…

2Cases cited3 opinions

  1. Pierce v. UnderwoodSupreme Court of the United States · 1988
  2. Sylvia A. Sliwa v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1988
  3. Mattingly v. United StatesDistrict Court, D. Nevada · 1989

3Cited by13 opinions

  1. Miller v. AlamoCourt of Appeals for the Eighth Circuit · 1993
  2. Dunaway v. Comm'rUnited States Tax Court · 2005
  3. Kreidle v. Department of the Treasury, Internal Revenue Service (In Re Kreidle)United States Bankruptcy Court, D. Colorado · 1992
  4. Miller v. AlamoCourt of Appeals for the Eighth Circuit · 1993
  5. McClellan v. United StatesDistrict Court, E.D. Michigan · 1995

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