Legal Opinion

Perkins v. United States

District Court, E.D. Texas

Decided April 16, 2004No. 1:03-cv-01429PublishedCited by 3 opinions

1Opinion of the Court

REPORT AND RECOMMENDATION OF UNITED STATES MAGISTRATE JUDGE

HINES, United States Magistrate Judge.

This action requests the court to set aside an Internal Revenue Service (“I.R.S.”) determination that plaintiffs owe additional income taxes and penalties.

Pretrial matters are referred to the undersigned magistrate judge under General Order 03-16 on December 9, 2003. The referral is authorized by 28 U.S.C. § 636(b)(1) and “Local Rules for the Assignment of Duties to United States Magistrate Judges,” E.D. Tex.R.App. B (Rule 1(D)(1)). 1

Pending is defendant’s motion to dismiss filed on January 8,…

2Cases cited25 opinions

  1. Kokkonen v. Guardian Life Insurance Co. of AmericaSupreme Court of the United States · 1994
  2. Steel Co. v. Citizens for a Better EnvironmentSupreme Court of the United States · 1998
  3. Paul W. Douglass v. United Services Automobile AssociationCourt of Appeals for the Fifth Circuit · 1996
  4. Federal Deposit Insurance v. MeyerSupreme Court of the United States · 1994
  5. Ruhrgas Ag v. Marathon Oil Co.Supreme Court of the United States · 1999

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3Cited by3 opinions

  1. Brown v. TalbotDistrict Court, W.D. Louisiana · 2023
  2. Lorenzen v. United StatesDistrict Court, D. Wyoming · 2006
  3. White v. Fifth Third Bank, National AssociationDistrict Court, E.D. Texas · 2024

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