Legal Opinion

Fostvedt v. United States, Internal Revenue Service

District Court, D. Colorado

Decided March 23, 1993No. Civ. A. 91-F-1791PublishedCited by 26 opinions

1Opinion of the Court

ORDER REGARDING DISPOSITIVE MOTIONS

SHERMAN G. FINESILVER, Chief Judge.

This matter comes before the Court on the United States’ motion to dismiss or, in the alternative, for summary judgment. The matter has been fully briefed by the parties. Jurisdiction is based upon 28 U.S.C.A. § 1331 (West Rev.Ed.1991). For the reasons stated below, the motions are GRANTED.

I. Background

The material facts in this case are not in dispute. During the 1986 and 1987 tax years, Plaintiff, Robert J. Fostvedt, operated a sole proprietorship by the name of Wholesale Jobbers. The company sold chemical products to…

2Cases cited27 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. Conley v. GibsonSupreme Court of the United States · 1957
  5. Haines v. KernerSupreme Court of the United States · 1972

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

3Cited by26 opinions

  1. Welborn v. Internal Revenue ServiceDistrict Court, District of Columbia · 2016
  2. Jones v. United StatesDistrict Court, D. Nebraska · 1995
  3. Cline v. Western Horseman, Inc.District Court, D. Colorado · 1996
  4. Bancroft Global Dev. v. United StatesCourt of Appeals for the D.C. Circuit · 2018
  5. Jones v. United StatesDistrict Court, D. Nebraska · 1994

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

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API