James P. Lemaster, Barbara Lemaster, Stephen Lemaster, James R. Kingsley v. United States of America, Harold Webb, Department of Internal Revenue

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that “proceeding against the nominee of a taxpayer for the purpose of satisfying the taxpayer’s tax obligations” is a legitimate legal theory
• “[M]ere survival of a summary judgment motion, in which all facts are construed in the non-movant’s favor, does not insulate the party from sanctions if it is later determined that all factual claims were groundless.”

Source: CourtListener parenthetical corpus (CC0).