United States v. Norman D. Carter, Cecilia P. Carter
Court of Appeals for the Ninth Circuit
1Opinion of the Court
CHOY, Circuit Judge:
Norman D. Carter appeals pro se the district court’s orders granting the United States’ motion for summary judgment and denying Carter’s motion for reconsideration. 1
FACTS
On December 8, 1987, the United States filed a complaint against Norman D. and Cecilia P. Carter (the “Carters”) in the federal district court for the Western District of Washington. The government sought to reduce to judgment certain unpaid tax liabilities of the Carters and to recover under 26 U.S.C. § 7405(b) an erroneous tax refund paid to Norman Carter.
The case was scheduled for trial on April 17,…
2Cases cited17 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Commissioner v. SunnenSupreme Court of the United States · 1948
- United States v. IndrelunasSupreme Court of the United States · 1973
- United States v. WurtsSupreme Court of the United States · 1938
- Norman D. Carter and Cecilia P. Carter v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
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3Cited by35 opinions
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- United States v. Commonwealth Energy System & Subsidiary CompaniesCourt of Appeals for the First Circuit · 2001
- Lensch v. Armada Corp.District Court, W.D. Washington · 2011
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