Richard Cannon Erwin

“For the reasons stated above, the court denies plaintiff’s motion for summary judgment, grants defendant’s motion for summary judgment, and denies defendant’s motion for attorney’s fees.”

“The court will enter an order simultaneously herewith reversing and remanding the case to the bankruptcy court for further proceedings in accordance with this opinion.”

“The court is of the opinion that the defendant’s motion to dismiss for lack of subject matter jurisdiction should be granted.”

“The Government has met its burden in this case. Evidence indicating Mr. Vernon’s involvement in illegal drug activities, the amounts of cash and drugs found in the plaintiffs’ home, the small amounts of income previously reported by the taxpayer, and the evidence of major cash purchases indicate that the plaintiff was earning income from illegal activity and failing to report that income. Under the circumstances, the making of the termination assessment was reasonable. The taxpayer has the burden of proving that the amount of the assessment is inappropriate under the circumstances. 26 U.S.C. § 7429(g)(2). In the instant case, Mr. Vernon failed to produce any evidence which would establish that his income for the terminated period was less than the amount assessed by the IRS. Therefore, the court concludes the amount assessed against Mr. Vernon is appropriate under the circumstances. The court will enter judgment dismissing this action in accordance with this Memorandum Opinion.”

“This matter is before the court on plaintiff’s motion for summary judgment and defendant’s motion for summary judgment. The court is of the opinion that defendant’s motion- should be granted and plaintiff’s motion should be denied.”

“Based on the foregoing, IT IS HEREBY ORDERED, ADJUDGED, AND DECREED that the summary judgment motions of defendants Forsyth County Hospital Authority, Inc., its Trustees and Bylaws Committee; individual defendants Pollock, Tomberlin, Hayes, Rose, Underdal, Bittinger, and Jennings; and defendant North Carolina Orthopedic Association, Inc. are GRANTED.”

“IT IS FURTHER ORDERED, ADJUDGED, AND DECREED that plaintiffs’ motion for partial summary judgment is DENIED.”

“In view of the court’s rulings, defendants’ motion to strike is denied as moot.”

“the order of the bankruptcy court should be affirmed.”

“Therefore, the Government’s motion for summary judgment is GRANTED.”

“IT IS HEREBY ORDERED, ADJUDGED, AND DECREED, that the plaintiffs’ motion for partial summary judgment is DENIED, and the Government’s motion for summary judgment is GRANTED pursuant to Rule 56(b) of the Federal Rules of Civil Procedure.”

“IT IS HEREBY ORDERED, ADJUDGED, AND DECREED that the motions for summary judgment by Duke and the Clinic are DENIED.”

“IT IS FURTHER ORDERED that the defendants’ motions to dismiss the claims of plaintiffs John and Kimberly Gallagher are DENIED.”

“Finally, IT IS ORDERED that the defendants’ motions to dismiss the claim of plaintiff Lisa Gallagher are GRANTED. A Judgment reflecting this holding and dismissing this claim with prejudice will be filed contemporaneously herewith.”

“IT IS HEREBY ORDERED, ADJUDGED, AND DECREED that plaintiff’s complaint is dismissed with prejudice pursuant to Rule 12(b)(6) of the Federal Rules of Civil Procedure.”

“IT IS HEREBY ORDERED, ADJUDGED, AND DECREED that the defendants’ motion to dismiss the complaint pursuant to Rule 12(b)(6) of the Federal Rules of Civil Procedure is GRANTED. A Judgment dismissing this action with prejudice will be filed contemporaneously herewith.”