Legal Opinion
Baasch v. United States
District Court, E.D. New York
Decided August 10, 1990No. CV 88-3025PublishedCited by 8 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
WEXLER, District Judge.
Thomas L. Baasch (“plaintiff”) commenced this action to recover the interest and penalties he paid to the Commissioner of Internal Revenue for the 1981 and 1982 tax years. Named as defendant is the United States of America (“defendant”). Presently before the Court are the parties’ cross-motions for summary judgment pursuant to Rule 56 of the Federal Rules of Civil Procedure. For the reasons set forth below, the Court grants the motion for summary judgment in favor of defendant.
I. BACKGROUND
In January 1984, the Internal Revenue Service (“IRS”)…
2Cases cited8 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
- John C. Donahue v. Windsor Locks Board of Fire Commissioners, John R. Colli, Jr., Russell C. Gabrielson, and John R. Colli, IIICourt of Appeals for the Second Circuit · 1987
- James O. Quarles v. General Motors Corporation (Motors Holding Division)Court of Appeals for the Second Circuit · 1985
- John M. And Alice D. Church v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1987
3 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- In Re WhiteUnited States Bankruptcy Court, D. Connecticut · 1994
- Vines v. Internal Revenue Service (In Re Vines)District Court, M.D. Florida · 1996
- United States v. Red Stripe, Inc.District Court, E.D. New York · 1992
- Baasch v. United StatesCourt of Appeals for the Second Circuit · 1991
- David P. Lansdown v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1995
3 more not listed; retrieve them via the Exa API.