Legal Opinion

Riley v. United States

District Court, E.D. Missouri

Decided October 25, 1995No. 2:94CV00124 GFGPublishedCited by 4 opinions

1Opinion of the Court

MEMORANDUM

GUNN, District Judge.

This matter is before the Court on plaintiffs Motion for Summary Judgment. On November 2, 1994 plaintiff brought suit against the United States to recover $2,000, plus interest, representing a penalty paid to the IRS pursuant to 26 U.S.C. § 6672. Thereafter, the United States filed a counterclaim against plaintiff for the unpaid balance of such penalty in the amount of over $650,-000. Plaintiff has filed a motion for summary judgment. Defendant opposes that motion.

Rule 56(c) of the Federal Rules of Civil Procedure provides that summary judgment shall be entered…

2Cases cited13 opinions

  1. Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
  2. Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
  3. Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
  4. In Re: Russell Schwartz Linda Schwartz, Debtors. Russell Schwartz Linda Schwartz v. United StatesCourt of Appeals for the Ninth Circuit · 1992
  5. AgriStor Leasing v. FarrowCourt of Appeals for the Eighth Circuit · 1987

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

3Cited by4 opinions

  1. Floyd E. Riley, Appellee/cross-Appellant v. United States of America, Appellant/cross-AppelleeCourt of Appeals for the Eighth Circuit · 1997
  2. Carpio v. Smith (In Re Carpio)United States Bankruptcy Court, W.D. Missouri · 1997
  3. Ellison v. CommissionerDistrict Court, S.D. West Virginia · 2008
  4. Floyd E. Riley v. United StatesCourt of Appeals for the Eighth Circuit · 1997

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