Legal Opinion
Kouza v. United States
District Court, E.D. Michigan
Decided October 30, 2023No. 2:21-cv-12790Unknown
1Opinion
UNITED STATES DISTRICT COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION RAY KOUZA and DALIA KOUZA, Plaintiffs, Case No.: 21-12790 v. Honorable Gershwin A. Drain UNITED STATES OF AMERICA, Defendant. ___________________________/ OPINION AND ORDER GRANTING DEFENDANT’S MOTION FOR SUMMARY JUDGMENT [#44] I. INTRODUCTION Plaintiffs Ray and Dalia Kouza filed the instant action for a tax refund based upon losses claimed for three of Mr. Kouza’s flow-through businesses in 2015. Now before the Court is the Defendant United States of America’s Motion for Summary Judgment, filed on March 17, 2023.…
2Cases cited11 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Katherine R. Cehrs v. Northeast Ohio Alzheimer's Research Center and Windsor House, Inc.Court of Appeals for the Sixth Circuit · 1998
- Novecon Ltd. v. Bulgarian-American Enterprise FundCourt of Appeals for the D.C. Circuit · 1999
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