United States Third Circuit

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Hartmann v. Commissioner of IRS, 10-3501

In an action to collect unpaid taxes, summary judgment in favor of the IRS is affirmed where arguments on appeal do not demonstrate the existence of a genuine issue of material fact, or that the IRS is not entitled to judgment as a matter of law.

Appellate Information

  • Decided 03/22/2011
  • Published 03/22/2011



  • United States Third Circuit