1. Home
  2. Browse Decisions
  3. F.3d
  4. 484 F.3d
  5. 484 F.3d 372 (2007)
 

LITTRIELLO v. U.S.

No. 05-6494.

484 F.3d 372 (2007)

Frank A. LITTRIELLO, Plaintiff-Appellant, v. UNITED STATES of America and United States Department of Treasury, Defendants-Appellees.

United States Court of Appeals, Sixth Circuit.

Decided and Filed: April 13, 2007.

Attorney(s) appearing for the Case

ARGUED: Irwin G. Waterman, Seiller Waterman LLC, Louisville, Kentucky, for Appellant. Bridget M. Rowan, United States Department of Justice, Washington, D.C., for Appellees.

ON BRIEF: Irwin G. Waterman, Michael T. Hymson, Seiller Waterman LLC, Louisville, Kentucky, for Appellant. Bridget M. Rowan, David I. Pincus, United States Department of Justice, Washington, D.C., for Appellees.

Before KENNEDY and DAUGHTREY, Circuit Judges; ADAMS, District Judge.

OPINION

MARTHA CRAIG DAUGHTREY, Circuit Judge.

In this appeal from a grant of summary judgment to the government, we are presented with a case of first impression regarding the validity of the Treasury Department's so-called "check-the-box" regulations, 26 C.F.R. §§ 301.7701-1 to 301.7701-3, promulgated in 1996 to simplify the classification of business entities for tax purposes.

The plaintiff...

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