1. Home
  2. Browse Decisions
  3. F.Supp.
  4. 927 F.Supp.
  5. 927 F.Supp. 171 (1996)
 

HALFHILL v. U.S. I.R.S.

Civil Action No. 95-484.

927 F.Supp. 171 (1996)

Ernest HALFHILL, d/b/a Halfhill Trucking, Plaintiff, v. UNITED STATES of America INTERNAL REVENUE SERVICE, Defendant.

United States District Court, W.D. Pennsylvania.

March 7, 1996.

Attorney(s) appearing for the Case

Stephen I. Richman, Ceisler, Richman & Smith, Washington, PA, Gerald P. Duff, Lodge L. Hanlon, John G. Paleudis, Todd M. Kildow, Hanlon, Duff, Paleudis & Estadt, St. Clairsville, OH, for plaintiff.

Michelle O. Gutzmer, United States Attorney's Office, Pittsburgh, PA, Charles M. Flesch, Robert S. Attardo, United States Department of Justice, Tax Division, Washington, DC, for United States of America Internal Revenue Service.

MEMORANDUM OPINION

BLOCH, District Judge.

Presently before the Court is defendant's motion for partial summary judgment. For the reasons set forth in this opinion, the Court will grant the defendant's motion.

I. Background

The facts of record are as follows.

In 1978, plaintiff purchased a tractor trailer and started a trucking company called Halfhill Trucking (HT), a sole proprietorship. Plaintiff operated HT as a...

Let's get started

Leagle.com

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.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases