COMMISSIONER OF INTERNAL REVENUE

v.

ESTATE OF VAN HORNE ET AL.

Citator

Cited By (35 total)

• Oliver v. Digit. Equip. Corp., 846 F.2d 103 (1st Cir. 1988)
  …he party opposing the motion, and must indulge all inferences favorable to that party. See Metropolitan Life Insurance Co. v. Ditmore, 729 F. 2d 1, 4 (1st Cir.1984); King v. Williams Industries, Inc., 724 F. 2d 240, 241 (1st Cir.1984), cert. denied, 466 U.S. 980, 104 S.Ct. 2363, 80 L.Ed.2d 835 (1986). The party opposing the motion, however, may not rest upon mere allegations; it must set forth specific facts demonstrating that there is a genuine issue for trial. See Daury v. Smith, 842 F. 2d 9, 11 (1st Cir.…
• United States v. Hooks, 848 F.2d 785 (7th Cir. 1988)
  …d the preparation and presentation of a return; (2) that the return was fraudulent or false as to a material matter; and (3) that the act of the defendant was willful. United States v. Dahlstrom, 713 F. 2d 1423, 1426-27 (9th Cir.1983), cert. denied, 466 U.S. 980, 104 S.Ct. 2363, 80 L.Ed. 2d 835 (1984). See also United States v. Kouba, 822 F. 2d 768, 773 (8th Cir.1987); United States v. Crooks, 804 F. 2d 1441, 1448 (9th Cir.1986); United States v. Perez, 565 F. 2d 1227, 1233-34 (2nd Cir.1977); United States…
• Menard v. First Sec. Servs. Corp., 848 F.2d 281 (1st Cir. 1988)
  …issue for trial. Oliver v. Digital Equipment Corp., 846 F. 2d 103, 105 (1st Cir.1988) (citing Metropolitan Life Insurance Co. v. Ditmore, 729 F. 2d 1, 4 (1st Cir.1984); King v. Williams Industries, Inc., 724 F. 2d 240, 241 (1st Cir.), cert. denied, 466 U.S. 980, 104 S.Ct. 2363, 80 L.Ed.2d 835 (1984)). Summary judgment will be precluded if there is a dispute “over facts that might affect the outcome of the suit under the governing law.” Anderson, 477 U.S. at 248, 106 S.Ct. at 2510. Plaintiff alleges he was…