Merlin Hansen Dolores Hansen v. United States

How courts have described this case

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

• holding that the nonmoving party cannot 2 rely on unsupported conclusory allegations to defeat summary judgment
• holding that Form 4340 is probative evidence in and of itself and shows, in the absence of contrary evidence, that notices and assessments were properly made
• concluding that, absent any contrary evidence, the government 1 properly relied on a Form 4340 to show that the IRS sent the taxpayers notice and demand for 2 payment
• holding that “the IJ acted within her discretion in 8 according [letters from a wife and friend] little weight because the declarants 9 (particularly [the] wife) were interested parties and neither was available for cross- 10 examination”
• finding that eonclusory allegations unsupported by factual allegations are insufficient to create a triable issue of fact so as to preclude summary judgment
• finding that the BIA 8 does not err in requiring localized evidence of persecution 9 when the record reflected wide variances in how policies are 10 understood and enforced throughout China

Source: CourtListener parenthetical corpus (CC0).