Legal Opinion

Ames v. Department of Treasury

High Court of American Samoa

Decided February 18, 2000No. CA No. 115-99Published

1Opinion of the Court

ORDER ON DEFENDANT’S MOTION TO DISMISS AND ON PLAINTIFF’S MOTION FOR SUMMARY JUDGMENT

Plaintiff Richard D. Ames (“Ames”) initiated this action on November 12, 1999 with his filing of a “Motion to Quash and/or Terminate Summons and Second Re-examination of Tax Returns.” Ames then subsequently filed an “Amended Complaint” on November 15, 1999, alleging five causes of action against defendants arising out of the Tax Office’s alleged improper administration of Ames’ tax audit.

Facts

This dispute arises out of an audit of Ames’ tax returns. After much back and forth between Ames and the Tax Office,…

2Cases cited9 opinions

  1. Conley v. GibsonSupreme Court of the United States · 1957
  2. Kehr Packages, Inc. v. Fidelcor, Inc.Court of Appeals for the Third Circuit · 1991
  3. H. F. Livermore Corporation v. Aktiengesellschaft Gebruder LoepfeCourt of Appeals for the D.C. Circuit · 1970
  4. R. L. Black v. United States of AmericaCourt of Appeals for the Second Circuit · 1976
  5. Albert E. Robinson and Rose M. Robinson v. United StatesCourt of Appeals for the Third Circuit · 1991

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