Legal Opinion
Carroll v. United States
District Court, S.D. New York
Decided September 13, 2001No. CV 98-5740(DRH)PublishedCited by 6 opinions
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
HURLEY, District Judge.
Pending before the Court in this action for recovery of federal income tax, interest, penalties and additions to tax assessed by the Defendant United States [hereinafter “IRS”] against taxpayer husband and wife Plaintiffs Daniel and Ingrid Carroll is (1) the IRS’s motion, made pursuant to Rules 12(b)(1), 12(b)(6), and 56(c) of the Federal Rules of Civil Procedure, for an order dismissing the Complaint for lack of subject matter jurisdiction and failure to state a claim upon which relief may be granted, or alternatively, for summary judgment,…
2Cases cited90 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
- Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
- Adickes v. S. H. Kress & Co.Supreme Court of the United States · 1970
- United States v. JanisSupreme Court of the United States · 1976
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3Cited by6 opinions
- Kevin Conway v. United StatesCourt of Appeals for the Federal Circuit · 2003
- Hinck v. United StatesUnited States Court of Federal Claims · 2005
- Daniel L. Carroll and Ingrid N. Carroll, Plaintiffs-Appellees-Cross-Appellants v. United States of America, Defendant-Appellant-Cross-AppelleeCourt of Appeals for the Second Circuit · 2003
- United States v. RipaCourt of Appeals for the Second Circuit · 2003
- Teresa Tiernan v. United StatesUnited States Court of Federal Claims · 2013
1 more not listed; retrieve them via the Exa API.