Legal Opinion
United States v. Knudson
District Court, D. Nebraska
Decided April 8, 1997No. 4:CV96-3275PublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
KOPF, District Judge.
This is a civil action brought by the United States of America, seeking declaratory and injunctive relief pursuant to 26 U.S.C. §§ 7401 and 7402. Plaintiff’s claim arises out of the actions of defendant, Vance E. Knud-son, for recording a “common law lien,” 1 entitled the “Claim of Commercial Lien and Affidavit,” against the real and movable property of three named individuals who are employees of the Internal Revenue Service of the United States (hereinafter IRS).
Pending before the court is Plaintiff’s Rule 56 motion for summary judgment. (Filing 4.)…
2Cases cited16 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
- Dataphase Systems, Inc. v. C L Systems, Inc.Court of Appeals for the Eighth Circuit · 1981
- Amoco Production Co. v. Village of GambellSupreme Court of the United States · 1987
- Vette Company and Kansas City Boneless Beef, Inc. v. The Aetna Casualty & Surety CompanyCourt of Appeals for the Eighth Circuit · 1980
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3Cited by2 opinions
- United States v. BellDistrict Court, M.D. Pennsylvania · 2003
- United States v. McGUGANDistrict Court, D. New Jersey · 2009