Legal Opinion
United States v. Harkins
District Court, D. Oregon
Decided November 30, 2004No. CIV. 03-6298-AAPublishedCited by 8 opinions
1Opinion of the Court
OPINION AND ORDER
AIKEN, District Judge.
Plaintiff United States of America moves for summary judgment on their claim of permanent injunction pursuant to 26 U.S.C. §§ 7402(a) and 7408 of the Internal Revenue Code (IRC). This motion is granted.
STANDARDS
Summary judgment is appropriate “if the pleadings, depositions, answers to interrogatories, and admissions on file, together with the affidavits, if any, show that there is no genuine issue as to any material fact and that the moving party is entitled to a judgment as a matter of law.” Fed.R.Civ.P. 56. Substantive law on an issue determines the…
2Cases cited5 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
- T.W. Electrical Service, Inc. v. Pacific Electrical Contractors AssociationCourt of Appeals for the Ninth Circuit · 1987
- United States v. Dennis KaunCourt of Appeals for the Seventh Circuit · 1987
- United States v. Estate Preservation ServicesCourt of Appeals for the Ninth Circuit · 2000
3Cited by8 opinions
- United States v. BensonCourt of Appeals for the Seventh Circuit · 2009
- United States v. PughDistrict Court, E.D. New York · 2010
- United States v. ThompsonDistrict Court, E.D. California · 2005
- United States v. Rapower-3, LLCDistrict Court, D. Utah · 2018
- United States v. Action Security, Inc.District Court, D. Alaska · 2024
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