Vincent C. Wiley v. United States of America Citizens Federal Mortgage Corporation State of Ohio Franklin County Treasurer and Houng Thai

How courts have described this case

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

• “The only requirement is that the IRS send the notice of deficiency by certified or registered mail to the taxpayer’s last known address; actual receipt of the notice is not necessary.”
• “[E]ven in the absence of statutory authority, a court may 21 impose attorney’s fees against a non-party as an exercise of the court’s inherent power to 22 impose sanctions to curb abusive litigation practices.”
• “[H]earsay evidence cannot be considered on a motion for summary judgment.”
• “[H]earsay evidence cannot be considered on a motion for summary judgment.”
• “Ifa party fails to object before the district court to the affidavits or evidentiary materials submitted by the other party in support of its position on summary judgment, any objections to the district court's consideration of such materials are deemed to have been waived”
• reversing summary judgment in favor of government

Source: CourtListener parenthetical corpus (CC0).