Legal Opinion
Laurain v. United States
District Court, M.D. Tennessee
Decided July 15, 2008No. 3:06-0178PublishedCited by 1 opinion
1Opinion of the Court
ORDER
WILLIAM J. HAYNES, JR., District Judge.
Plaintiff, Alan R, Laurain, DDS, filed this action under 26 U.S.C. § 7426 to recover funds from three bank accounts upon which the United States executed a levy. Plaintiff moves for partial summary judgment (Docket Entry No. 12) on the ownership of one of the three bank accounts.
In opposition, the United States asserts that Plaintiff cannot prevail under 26 U.S.C. § 7426 and that material facts preclude an award of partial summary judgment. For this motion, the United States concedes that Plaintiff is not a person liable for the tax giving rise to…
2Cases cited8 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
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Roseann DUCHON, Plaintiff-Appellant, v. CAJON COMPANY, Defendant-AppelleeCourt of Appeals for the Sixth Circuit · 1986
- Joseph T. McGinness v. United States of America, Internal Revenue ServiceCourt of Appeals for the Sixth Circuit · 1996
3 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- United States v. GoddardDistrict Court, E.D. Tennessee · 2010