Legal Opinion
Gonsalves v. United States
District Court, D. Maine
Decided January 21, 1992No. Civ. 91-0112 P-CPublishedCited by 14 opinions
1Opinion of the Court
ORDER GRANTING IN PART AND DENYING IN PART DEFENDANT’S MOTION FOR SUMMARY JUDGMENT
GENE CARTER, Chief Judge.
This case arises out of an internal revenue dispute between pro se Plaintiff Gilbert T. Gonsalves and Defendant Internal Revenue Service (hereinafter “IRS”). Plaintiff has initiated suit against the IRS. 1 On March 28, 1991, Plaintiff filed this action for monetary damages under sections 7422 and 7433 of the Code, alleging that Defendant violated 26 U.S.C. § 6331(d), as well as the Due Process Clause of the Fifth Amendment and the Equal Protection Clause of the Fourteenth Amendment of…
2Cases cited27 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
- Bivens v. Six Unknown Named Agents of Federal Bureau of NarcoticsSupreme Court of the United States · 1971
- United States v. TestanSupreme Court of the United States · 1976
- Butz v. EconomouSupreme Court of the United States · 1978
22 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Shwarz v. United StatesCourt of Appeals for the Ninth Circuit · 2000
- Gilbert T. Gonsalves v. Internal Revenue ServiceCourt of Appeals for the First Circuit · 1992
- Ronald James, and Kay James v. United StatesCourt of Appeals for the Tenth Circuit · 1992
- Gandy Nursery, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 2003
- Simmons v. United StatesDistrict Court, W.D. North Carolina · 1994
9 more not listed; retrieve them via the Exa API.