Legal Opinion
Halfhill v. United States Internal Revenue Service
District Court, W.D. Pennsylvania
Decided March 7, 1996No. Civil Action 95-484PublishedCited by 8 opinions
1Opinion of the Court
MEMORANDUM OPINION
BLOCH, District Judge.
Presently before the Court is defendant’s motion for partial summary judgment. For the reasons set forth in this opinion, the Court will grant the defendant’s motion.
I. Background
The facts of record are as follows.
In 1978, plaintiff purchased a tractor trailer and started a trucking company called Halfhill Trucking (HT), a sole proprietorship. Plaintiff operated HT as a leasing venture; that is, plaintiff leased HT’s truck to various interstate commerce carriers and also provided a truck driver who hauled loads for the carriers.
During 1978 and the first…
2Cases cited12 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Anthony J. Chipollini v. Spencer Gifts, Inc., a Delaware Corporation. Appeal of Anthony J. ChipolliniCourt of Appeals for the Third Circuit · 1987
- Alvaro Quiroga v. Hasbro, Inc. And Playskool Baby, IncCourt of Appeals for the Third Circuit · 1991
- Big Apple BMW, Inc. v. BMW of North America, Inc.Court of Appeals for the Third Circuit · 1992
- Country Floors, Inc. v. A Partnership Composed of Charley Gepner and Gary Ford, D/B/A Country TilesCourt of Appeals for the Third Circuit · 1991
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3Cited by8 opinions
- North Louisiana Rehabilitation Center, Inc. v. United StatesDistrict Court, W.D. Louisiana · 2001
- Salazar v. BrownDistrict Court, W.D. Michigan · 1996
- Select Rehab, Inc. v. United StatesDistrict Court, M.D. Pennsylvania · 2002
- Greco v. United StatesDistrict Court, M.D. Pennsylvania · 2005
- Ren-Lyn Corp. v. United StatesDistrict Court, N.D. Ohio · 1997
3 more not listed; retrieve them via the Exa API.