Legal Opinion

RTR Technologies, Inc. v. Helming

District Court, D. Massachusetts

Decided September 19, 2011No. C.A. No. 09-cv-30189-MAPPublishedCited by 5 opinions

1Opinion of the Court

MEMORANDUM AND ORDER REGARDING DEFENDANTS’ MOTION FOR SUMMARY JUDGMENT & PLAINTIFFS’ MOTION FOR LEAVE TO FILE SUR REPLY (Dkt. Nos. 22 & 33)

PONSOR, Senior District Judge.

I. INTRODUCTION

The background of this case is unusual and, to some extent, disturbing. Plaintiffs managed for many years to enjoy over $1,000,000, tax-free, by claiming on their tax returns that this money was a “loan” from a Subchapter S corporation they controlled, rather than income. When Defendants, an accounting firm, advised them to amend the return to recognize these funds as income, Plaintiffs followed the advice and…

2Cases cited39 opinions

  1. Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
  2. United States v. KubrickSupreme Court of the United States · 1979
  3. Robert Brennan v. Roderick HendriganCourt of Appeals for the First Circuit · 1989
  4. Hendrickson v. SearsMassachusetts Supreme Judicial Court · 1974
  5. Manning v. ZuckermanMassachusetts Supreme Judicial Court · 1983

34 more not listed; retrieve them via the Exa API.

3Cited by5 opinions

  1. RTR Technologies, Inc. v. HelmingCourt of Appeals for the First Circuit · 2013
  2. Helming & Co. v. RTR Technologies, Inc.District Court, D. Massachusetts · 2015
  3. BlueRadios, Inc. v. Hamilton, Brook, Smith & Reynolds, P.C.Court of Appeals for the First Circuit · 2026
  4. BlueRadios, Inc. v. Hamilton, Brook, Smith & Reynolds, P.C.District Court, D. Massachusetts · 2024
  5. Insulet Corporation v. EOFLOW CO., LTD.; EOFLOW, INC.; NEPHRIA BIO, INC.; and JESSE KIMDistrict Court, D. Massachusetts · 2026

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