Legal Opinion
United States v. Langert
District Court, D. Minnesota
Decided October 10, 1995No. Civ. 3-94-1464PublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
KYLE, District Judge.
Introduction
Before the Court is the Plaintiff United States of America’s (“the United States”) Motion for Summary Judgment pursuant to Rule 56 of the Federal Rules of Civil Procedure. The United States filed suit in this Court pursuant to sections 7401, 7402, and 7403 of the Internal Revenue Code (“the Code”), 26 U.S.C. §§ 7401-7403. In Count I of the Complaint, the United States seeks to reduce to judgment tax assessments made against defendants Donald V. Langert and Linda M. Langert for unpaid income taxes and civil penalties from the years…
2Cases cited15 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
- Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
- Holland v. United StatesSupreme Court of the United States · 1955
- Donna Krenik v. County of Le SueurCourt of Appeals for the Eighth Circuit · 1995
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3Cited by2 opinions
- Yuska v. Iowa Department of Revenue (In re Yuska)United States Bankruptcy Court, N.D. Iowa · 2016
- Pascoe v. United States ex rel. Internal Revenue Service (In re Pascoe)United States Bankruptcy Court, D. Wyoming · 1997