Legal Opinion
Adamowicz v. United States
United States Court of Federal Claims
Decided November 21, 2011No. 08-888CPublishedCited by 4 opinions
1Opinion of the Court
OPINION
MARGOLIS, Senior Judge.
This matter comes before the Court on defendant’s Motion to Dismiss or, in the Alternative, for Summary Judgment, filed March 28, 2011, and plaintiffs’ Cross-Motion Under Rule 56(f), filed May 27, 2011. Because no Internal Revenue Service (“IRS”) personnel have actual authority to enter binding agreements with taxpayers to discharge a lien on estate property pursuant to 26 U.S.C. § 6325(e), there are no genuine issues of material fact, and defendant’s Motion for Summary Judgment is granted, and plaintiffs’ Cross-Motion Under Rule 56(f) is denied.
I. Background
Plain…
2Cases cited14 opinions
- Federal Crop Ins. Corp. v. MerrillSupreme Court of the United States · 1947
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- M. Maropakis Carpentry, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2010
- Marriott International Resorts, L.P. v. United StatesCourt of Appeals for the Federal Circuit · 2009
- American Calcar, Inc. v. American Honda Motor Co., Inc.Court of Appeals for the Federal Circuit · 2011
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3Cited by4 opinions
- Three S Consulting v. United StatesUnited States Court of Federal Claims · 2012
- Eaglehawk Carbon, Inc. v. United StatesUnited States Court of Federal Claims · 2015
- Horn & Associates, Inc. v. United StatesUnited States Court of Federal Claims · 2012
- V.R. Streeter v. United StatesDistrict Court, D. Massachusetts · 2015