Wendell Alverson Miles
Judge Miles no longer hears cases. This profile is preserved as a historical record of how they ruled.
How Judge Miles decides
Patterns drawn from this judge's own signed orders. Every observation links to the order it came from.
What persuades
Miles read tax provisions together to preserve a rollover opportunity when an employee died during the statutory period.
“Allowing an estate to complete the rollover corresponds with the congressional intent behind these provisions of allowing a tax deferment when the qualifying rollover distribution is promptly rolled over into an IRA.”
He required a direct connection between the alleged injury and domestic commercial conduct before applying a statutory sovereign-immunity exception.
“The Act clearly contemplates a direct connection between the injury suffered and the contacts with the United States.”
Procedural preferences
Miles resisted resolving fact-dependent patent-misuse questions before the parties supplied a developed evidentiary record.
“At this pre-trial stage, however, aided by neither the parties’ proposed findings and conclusions, nor their respective proofs, the Court hesitates to rule that there has been no misuse in this case.”
He treated meaningful state review procedures as central to whether a federal procedural-due-process claim had been stated.
“Clearly, meaningful state court remedies are, or were, available to plaintiff to prevent arbitrary and unlawful (under state law) action by the Commissioner.”
Cautions
Miles required a live controversy rather than speculative future agency action.
“Under these circumstances, the court sees no controversy which presently exists between the parties.”
He was reluctant to grant expedited injunctive relief where the claimed harm could be addressed later and the merits were uncertain.
“the haste which would be occasioned by the issuance of a preliminary injunction is completely unwarranted.”
Miles warned that a fully developed record cannot be replaced by unsupported discrimination allegations.
“No reasonable attorney could have hoped to prevail as plaintiff in this case.”
He rejected tax-protester arguments that compensation for labor is not taxable income.
“Defendant’s position that wages are not income is untenable”
Signed rulings
A grounded sample of orders signed by this judge, with the verbatim dispositive language.
“Accordingly, for the reasons set forth above, the relief prayed for by the plaintiff Phillip Dwyer McAvoy is denied. Plaintiff shall take nothing by his complaint and this action is hereby dismissed with prejudice.”
“Accordingly, for the reasons set forth above, defendant’s motion for summary judgment must be denied.”
“Accordingly, defendants’ motions for summary judgment are GRANTED.”
“Accordingly, Pet’s Motion for summary judgment is denied.”
“Therefore, Kysor’s motion for summary judgment is denied without prejudice to a later re-filing.”
“Therefore, plaintiffs’ motion for summary judgment in the amount of $72,924.88, plus statutory interest, is hereby GRANTED.”
“Defendant’s motion is therefore DENIED.”
“IT IS HEREBY ORDERED that all of the defendants’ motions for summary judgment in the above-entitled actions are GRANTED and the plaintiff’s complaints are DISMISSED.”
“The motions to dismiss under Fed.R. Civ.P. 12(b)(6) for failure to state a claim on which relief can be granted by defendants United States Department of Housing and Urban Development, City of Grand Rapids, Legal Services Inc., and Legal Aid of Western Michigan, Inc., are granted, and the plaintiff’s complaint is dismissed.”
“Defendant’s motions to dismiss for failure to state a claim and to dissolve the temporary restraining order are GRANTED.”
“Plaintiff’s motion for a preliminary injunction is, therefore, DENIED.”
“Defendant’s position that wages are not income is untenable, and defendant’s motion to dismiss all counts of the indictment is accordingly DENIED.”
“Defendant’s motion to dismiss section 7201 charges for failure to state an offense are accordingly DENIED.”
“For the foregoing reasons defendant’s motion to dismiss either the felony charges under section 7201 or the misdemeanor charges under section 7203 is DENIED.”
“Por the reasons stated, defendants are entitled to an award of attorney’s fees against plaintiff in the amount of $23,-973.75.”
“IT IS HEREBY ORDERED that the defendants’ motions to dismiss are GRANTED;”
“IT IS FURTHER ORDERED that the plaintiff’s motion for attorneys’ fees is DENIED;”
Caseload & timing
From public federal docket records for this judge.
Median case duration in the sampled dockets: 436 days (N = 5).
The forty enumerated cases across the selected 2004 and early-2006 filing cohorts included prisoner and habeas matters, civil-rights actions, contracts, employee-benefit disputes, copyright cases, and Social Security appeals. Several legacy nature-of-suit labels conflict with the captions, so no categorical percentages are presented.
A historical record
Judge Miles no longer hears cases. This profile stays available as a record of how they ruled. If you're preparing for a matter, start from the court's current bench.