Legal Opinion
Andrew v. United States
District Court, M.D. North Carolina
Decided February 12, 2015No. 1:10-CV-90PublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
CATHERINE C. EAGLES, District Judge.
The plaintiffs filed this lawsuit against the United States seeking a refund of taxes and penalties assessed against them as transferees of GNC Investors Club, Inc. (See Doc. 1.) The case came on for a bench trial on November 17, 2014. Having considered the documentary evidence and testimony, the Court finds that the plaintiffs have proven that there is no basis under North Carolina law for holding them liable as transferees for GNC’s unpaid taxes.
The parties stipulated to many of the facts, (see Doc. 36-1), and these…
2Cases cited12 opinions
- Bull v. United StatesSupreme Court of the United States · 1935
- Commissioner v. SternSupreme Court of the United States · 1958
- United States v. GwathneyCourt of Appeals for the Tenth Circuit · 2006
- Timken Roller Bearing Co. v. United StatesDistrict Court, N.D. Ohio · 1964
- Diebold Foundation, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 2013
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3Cited by3 opinions
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- Carteret Investment Associates, LLC v. Mt. Hawley Insurance CompanyDistrict Court, E.D. North Carolina · 2023
- Remy Holdings International LLC v. Fisher Auto Parts, Inc.District Court, W.D. Virginia · 2022