Legal Opinion

United States v. Merrill

District Court, E.D. North Carolina

Decided June 4, 2009No. 4:06-CV-213-FLPublishedCited by 11 opinions

1Opinion of the Court

ORDER

LOUISE W. FLANAGAN, Chief Judge.

This suit to enforce a federal tax lien comes now before the court upon motion of the government for relief from order and judgment pursuant to Rule 60 of the Federal Rules of Civil Procedure. For the reasons set forth below, the motion is denied.

STATEMENT OF THE CASE

On October 2, 2006, the United States of America, plaintiff herein, filed suit seeking to reduce to judgment federal income tax, penalty, and interest assessments against defendant Billy Lee Merrill of or relating to tax years 1993 and 1994 in the total amount of $169,989.91 as of June 15,…

2Cases cited10 opinions

  1. Link v. Wabash RailroadSupreme Court of the United States · 1962
  2. Davis v. WilliamsCourt of Appeals for the Fourth Circuit · 1978
  3. Walter L. Compton, Jr. v. Alton Steamship Company, Inc.Court of Appeals for the Fourth Circuit · 1979
  4. Wilma J. Thompson v. E.I. Dupont De Nemours & Co., Incorporated, Wilma J. Thompson v. E.I. Dupont De Nemours & Co., IncorporatedCourt of Appeals for the Fourth Circuit · 1996
  5. National Credit Union Administration Board v. Rosalind D. Gray, Administratrix of the Estate of Herman WilsonCourt of Appeals for the Fourth Circuit · 1993

5 more not listed; retrieve them via the Exa API.

3Cited by11 opinions

  1. Applewhite v. ElhsDistrict Court, E.D. North Carolina · 2025
  2. Ashley Galloway v. Federal Bureau of InvestigationDistrict Court, E.D. North Carolina · 2026
  3. Brunner v. Lodge on Lake Lure, LLCNorth Carolina Business Court · 2016
  4. Douglas v. Mr. HeaterDistrict Court, S.D. West Virginia · 2021
  5. Edwin Holliday v. State Employee Credit UnionDistrict Court, E.D. North Carolina · 2026

6 more not listed; retrieve them via the Exa API.

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