MEMORANDUM:
INGRAHAM, District Judge.
In this action the United States seeks to reduce to judgment certain federal tax liabilities which have been assessed against the defendants, Bert Thompson and Charlotte A. Thompson. The case is before this court on the motion of the plaintiff for summary judgment pursuant to Rule 56, Federal Rules of Civil Procedure.
The criteria to be followed by the court in its consideration of plaintiff's motion for summary...
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.