Sparkman v. Internal Revenue Service

Justia Dockets & Filings Ninth Circuit Hawaii District Court Sparkman v. Internal Revenue Service

Sparkman v. Internal Revenue Service

Plaintiff:	James S. Sparkman
Defendant:	Internal Revenue Service
Case Number:	1:2008cv00087
Filed:	February 25, 2008
Court:	US District Court for the District of Hawaii
Office:	Hawaii Office
County:	Honolulu
Presiding Judge:	DAVID ALAN EZRA
Presiding Judge:	BARRY M. KURREN
Nature of Suit:	Taxes
Cause of Action:	26 U.S.C. § 6703 IRS: Refund of Tax Penalty
Jury Demanded By:	Plaintiff

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Date Filed	Document Text
December 28, 2009	Filing 55 ORDER GRANTING IN PART AND DENYING IN PART 24 DEFENDANT'S MOTION FOR PARTIAL SUMMARY JUDGMENT. ~ The Court GRANTS Defendant's motion for partial summary judgment as to the Government's contention that Sparkman organized and participa ted in the sale of program # 4 and the Governments contention thatSparkman made tax statements regarding the allowability of a deduction or credit made in conjunction with program # 4. The Court DENIES Defendant's motion for partial summary judg ment as to the Governments contention that the tax statements made by Sparkman were false. ~ Signed by JUDGE DAVID ALAN EZRA on 12/28/2009. (afc)CERTIFICATE OF SERVICEParticipants registered to receive electronic not ifications received this document electronically at the e-mail address listed on the Notice of Electronic Filing (NEF). Participants not registered to receive electronic notifications were served by first class mail on the date of this docket entry

Date Filed

Document Text

December 28, 2009

Filing 55 ORDER GRANTING IN PART AND DENYING IN PART 24 DEFENDANT'S MOTION FOR PARTIAL SUMMARY JUDGMENT. ~ The Court GRANTS Defendant's motion for partial summary judgment as to the Government's contention that Sparkman organized and participa ted in the sale of program # 4 and the Governments contention thatSparkman made tax statements regarding the allowability of a deduction or credit made in conjunction with program # 4. The Court DENIES Defendant's motion for partial summary judg ment as to the Governments contention that the tax statements made by Sparkman were false. ~ Signed by JUDGE DAVID ALAN EZRA on 12/28/2009. (afc)CERTIFICATE OF SERVICEParticipants registered to receive electronic not ifications received this document electronically at the e-mail address listed on the Notice of Electronic Filing (NEF). Participants not registered to receive electronic notifications were served by first class mail on the date of this docket entry

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Plaintiff: James S. Sparkman
Represented By:	Richard P. McClellan, III
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Defendant: Internal Revenue Service
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