[DOWNLOAD] "Cyclone Drilling Inc. v. Kelley" by United States Court of Appeals for the Tenth Circuit # Book PDF Kindle ePub Free

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eBook details

• Title: Cyclone Drilling Inc. v. Kelley
• Author : United States Court of Appeals for the Tenth Circuit
• Release Date : January 02, 1985
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 58 KB

Description

BARRETT, Circuit Judge. Cyclone Drilling, Inc. (taxpayer) appeals from the district court's Order of Dismissal (With Findings), which denied taxpayer the injunction it sought against Michael J. Kelly, District Director of Internal Revenue Service for the Cheyenne District (Mr. Kelly was sued in his official capacity; the defendant in this case will hereinafter be referred to as ""the IRS""). The IRS's motion to dismiss was filed pursuant to Fed. R. Civ. P. 12. Inasmuch as the motion was based on affidavits and other documents outside the pleadings, the district court properly treated the motion as one for summary judgment under Fed. R. Civ. P. 56. See Fed. R. Civ. P. 12(b); Adams v. Campbell County School District, 483 F.2d 1351 (10th Cir. 1973). Fed. R. Civ. P. 56 provides that summary judgment is appropriate when the pleadings and evidence before the court ""show that there is no genuine issue as to any material fact and that the moving party is entitled to a judgment as a matter of law."" Fed. R. Civ. P. 56(c).

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