Legal Opinion
Rivera v. Internal Revenue Service
District Court, D. Puerto Rico
Decided September 24, 2002No. Civil 99-1012 (JAG)PublishedCited by 6 opinions
1Opinion of the Court
OPINION AND ORDER
GARCIA-GREGORY, District Judge. 1
On August 5, 2002, defendant Internal Revenue Service (the “IRS”) moved for summary judgment on plaintiff Angel Ruiz Rivera’s (“Ruiz”) claims under the Internal Revenue Code, 26 U.S.C. §§ 7431-7433, the First, Fourth, and Fifth Amendments to the United States Constitution, as well as supplemental state law claims (Docket No. 54). On August 22, 2002, Ruiz filed an opposition (Docket No. 70). For the reasons discussed below, the Court grants the motion.
FACTUAL AND PROCEDURAL BACKGROUND
In 1981, Ruiz founded the Instituto de Educación Universal…
2Cases cited16 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
- Jose MEDINA-MUNOZ, Etc., Et Al., Plaintiffs, Appellants, v. R.J. REYNOLDS TOBACCO COMPANY, Defendant, AppelleeCourt of Appeals for the First Circuit · 1990
- Lane v. PenaSupreme Court of the United States · 1996
- Gerald Griggs-Ryan v. Beulah Smith, Gerald Griggs-Ryan v. Richard ConnellyCourt of Appeals for the First Circuit · 1990
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3Cited by6 opinions
- Koerner v. United StatesDistrict Court, District of Columbia · 2007
- Ruiz-Rivera v. Internal Revenue ServiceCourt of Appeals for the First Circuit · 2004
- United States v. GarrityDistrict Court, D. Connecticut · 2016
- Ludvigson v. United StatesDistrict Court, District of Columbia · 2007
- Ferdinand Hafner v. United States of AmericaDistrict Court, W.D. Washington · 2026
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