Legal Opinion
Miller v. United States
District Court, N.D. California
Decided November 22, 2004No. C 04-00511 JSWPublishedCited by 10 opinions
1Opinion of the Court
ORDER DENYING PLAINTIFFS’ MOTION FOR SUMMARY JUDGMENT AND GRANTING DEFENDANT’S MOTION FOR SUMMARY JUDGMENT
WHITE, District Judge.
This matter comes before the Court upon the parties’ cross-motions for summary judgment. Having considered the parties’ pleadings, the relevant legal authority, and having had the benefit of oral argument, the Court hereby DENIES Plaintiffs’ motion for summary judgment and hereby GRANTS Defendant’s motion for summary judgment.
I. PROCEDURAL BACKGROUND
On or about October 10, 2001, Plaintiffs Kent and Barbara Miller (“Plaintiffs”) 1 filed their tax return for the 2000…
2Cases cited9 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
- Welch v. HelveringSupreme Court of the United States · 1933
- Helvering v. TaylorSupreme Court of the United States · 1935
- Keenan v. AllanCourt of Appeals for the Ninth Circuit · 1996
4 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Palahnuk v. United StatesUnited States Court of Federal Claims · 2006
- Facq v. Comm'rUnited States Tax Court · 2006
- United States v. TuffDistrict Court, W.D. Washington · 2005
- Facq v. United StatesDistrict Court, W.D. Washington · 2005
- Cidale v. United StatesCourt of Appeals for the Fifth Circuit · 2007
5 more not listed; retrieve them via the Exa API.