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NIX v. U.S.

Case Nos. 2:17-CV-00434, 2:17-CV-00435, 2:17-CV-00436.

339 F.Supp.3d 580 (2018)

Harold W. NIX, Carol A. Nix, Charles C. Patterson, Mary L. Patterson, Nelson J. Roach, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, E.D. Texas, Marshall Division.

Filed September 7, 2018.

Editors Note
Applicable Law: 26 U.S.C. § 7422
Cause: 26 U.S.C. § 7422 IRS: Refund Taxes
Nature of Suit: 870 Taxes
Source: PACER

Attorney(s) appearing for the Case

Harry Lee Gillam, Jr., Gillam & Smith, LLP, Marshall, TX, Rebecca M. Stork, Eversheds Sutherland (US) LLP, Thomas A. Cullinan, Sutherland Asbill & Brennan LLP, Atlanta, GA, for Plaintiffs.

Joshua David Smeltzer, U.S. Department of Justice, Andrew L. Sobotka, U.S. Attorney Office, Dallas, TX, for Defendant.

MEMORANDUM OPINION

On April 12, 2018, this Court issued a summary order that GRANTED Defendant's Motion to Dismiss Plaintiff's Section 6751 Claims. (Dkt. No. 115.) In that order, the Court announced its intention to issue a written opinion providing "a full...

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