Legal Opinion

Cortez v. U.S. Internal Revenue Service

District Court, E.D. California

Decided January 12, 2024No. 2:21-cv-01598Unknown

1Opinion

1 2 3 4 5 6 7 8 UNITED STATES DISTRICT COURT 9 FOR THE EASTERN DISTRICT OF CALIFORNIA 10 11 JOSELITO E. CORTEZ, No. 2:21-cv-01598-DAD-DB 12 Plaintiff, 13 v. ORDER GRANTING DEFENDANT’S MOTION FOR SUMMARY JUDGMENT 14 U.S. INTERNAL REVENUE SERVICE, AND DENYING PLAINTIFF’S MOTION FOR SUMMARY JUDGMENT 15 Defendant. (Doc. Nos. 12, 13) 16 17 This matter is before the court on the parties’ cross-motions for summary judgment. 18 (Doc. Nos. 12, 13.) On March 14, 2023, the pending motions were taken under submission on the 19 papers. (Doc. No. 22.) For the reasons set forth below, the court will grant…

2Cases cited13 opinions

  1. Badaracco v. CommissionerSupreme Court of the United States · 1984
  2. Beard v. Comm'rUnited States Tax Court · 1984
  3. Zellerbach Paper Co. v. HelveringSupreme Court of the United States · 1934
  4. Robert D. Beard v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1986
  5. Sally Conforte v. Commissioner of Internal Revenue, Joseph Conforte v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1982

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