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Case Summaries

Tax Law

[10/10] Wagner v. US
In a claim for the return of funds allegedly wrongfully levied by the government, summary judgment for defendant is vacated and suit is dismissed for lack of subject-matter jurisdiction where there was no basis for jurisdiction under the Internal Revenue Code sections permitting claims for wrongful levy or substitution of value, or as a general third-party refund action.

[10/10] Sturgeon v. County of Los Angeles
In an action brought taxpayer-plaintiff challenging the validity of the benefits defendant-county provides to its superior court judges, grant of summary judgment in favor of defendant-county is reversed where: 1) the benefits provided by the county were compensation within the meaning of section 19, article VI of the Constitution; and 2) the record did not establish those benefits had been prescribed by the Legislature.

[10/08] Jefferson v. US
In a suit to recover back payroll taxes for a day-care center which were assessed personally against plaintiff-director, summary judgment for defendant is affirmed where: 1) plaintiff was a "responsible person"; 2) plaintiff willfully failed to pay the day care's taxes; 3) plaintiff was not exempt from the trust fund recovery penalty; 4) defendant was not estopped from assessing the tax against plaintiff; and 5) defendant's failure to turn over evidence did not preclude summary judgment.

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