WILEY v. U.S.

No. 93-3091.

20 F.3d 222 (1994)

Vincent C. WILEY, Plaintiff-Appellant, v. UNITED STATES of America; Citizens Federal Mortgage Corporation; State of Ohio; Franklin County Treasurer; and Houng Thai, Defendants-Appellees.

United States Court of Appeals, Sixth Circuit.

Decided March 29, 1994.


Attorney(s) appearing for the Case

Charles E. McFarland (argued & briefed), Newton Falls, OH, for Vincent C. Wiley.

Gary R. Allen, Acting Chief (briefed), Charles E. Brookhart, Alice L. Ronk (argued), U.S. Dept. of Justice, Appellate Section Tax Div., Washington, DC, O. Charles Hosterman, Office of the U.S. Atty., Columbus, OH, for U.S.

Donald E. Miehls, Dayton, OH, for Citizens Federal Mortg. Corp.

Phillip Megahan Walther, Pros. Attorney's Office for the County of Franklin, Columbus, OH, for Franklin County Treasurer.

Richard Carl Graham, Eisnaugle, Gleaves & Graham, Columbus, OH, for Houng Thai.

Before: MERRITT, Chief Judge; and MILBURN and SILER, Circuit Judges.


MILBURN, Circuit Judge.

Plaintiff Wiley appeals the district court's denial of his motion for summary judgment and the grant of summary judgment to defendant United States of America. On appeal, the issue is whether there is a genuine issue of material fact as to whether the Internal Revenue Service mailed the statutorily required notice of deficiency to plaintiff. For the reasons that follow, we affirm the denial of summary judgment to the plaintiff and reverse the...

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