Legal Opinion
Niles v. United States
District Court, N.D. California
Decided August 11, 1981No. C-80-1733-MHPPublishedCited by 4 opinions
1Opinion of the Court
OPINION
PATEL, District Judge.
This is an action for refund of federal income taxes in which both parties have moved for partial summary judgment. Jurisdiction is based on 28 U.S.C. §§ 1346(a)(1) and 1402(a)(1).
The essential facts of the case are not in dispute. In 1970 plaintiff Kelly Niles, then eleven years old, suffered a head injury during a playground altercation. Subsequent negligent medical care left plaintiff with irreparable brain damage. Mr. Niles is now a quadriplegic, entirely unable to speak or to care for himself and requiring the services of three full-time attendants. He…
2Cases cited33 opinions
- Lavender v. KurnSupreme Court of the United States · 1946
- Bertero v. National General Corp.California Supreme Court · 1974
- Rowan Cos. v. United StatesSupreme Court of the United States · 1981
- Helvering v. American Dental Co.Supreme Court of the United States · 1943
- United New York & New Jersey Sandy Hook Pilots Ass'n v. HaleckiSupreme Court of the United States · 1959
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3Cited by4 opinions
- Landes Construction Co., Inc., Plaintiff-Appellee/cross-Appellant v. Royal Bank of Canada, Defendant-Appellant/cross-AppelleeCourt of Appeals for the Ninth Circuit · 1987
- Kelly B. Niles, by and Through His Co-Conservators, David F. Niles and Joan A. MacMahon v. United StatesCourt of Appeals for the Ninth Circuit · 1983
- Catron v. United StatesDistrict Court, N.D. Oklahoma · 1983
- Richmond Wholesale Meat Co. v. J.M. Gebauer, Inc.High Court of American Samoa · 1994