James C. Mahan
How Judge Mahan rules, drawn from 19 signed orders. Every observation links to the order it came from.
How Judge Mahan decides
Patterns drawn from this judge's own signed orders. Every observation links to the order it came from.
What persuades
In federal tax-collection litigation, treats an IRS Form 4340 as presumptive proof of a valid assessment and requires the taxpayer to produce evidence showing that the assessment is erroneous.
“A Form 4340 is presumptive proof that the taxes were properly assessed, and the subject taxpayers are liable.”
Procedural preferences
Enforces the local page limit against attempts to split summary-judgment arguments across multiple motions, while still addressing a threshold limitations argument before reaching the merits.
“This court mandates that motions for summary judgment and responses to motions for summary judgment are limited to 30 pages, and parties must not circumvent this rule by filing multiple motions.”
Cautions
Where trust terms are unambiguous, arguments inconsistent with the document's plain language do not create a triable dispute over the trustee's obligation to fund estate-tax liabilities.
“Here, the court is bound by the unambiguous terms in Jean Lipson’s trust.”
Signed rulings
A grounded sample of orders signed by this judge, with the verbatim dispositive language.
“ORDER Granting 37 Motion to Dismiss and Denying as moot 10, 40 Motions to Dismiss, 41 Motion for Partial Summary Judgment, 43 Motion to Intervene. The clerk is instructed to close the case. Signed by Judge James C. Mahan on 9/18/2020.”
“Denying as moot 10, 40 Motions to Dismiss, 41 Motion for Partial Summary Judgment, 43 Motion to Intervene.”
“ORDER Denying Defendant's 30 Motion for Summary Judgment. Signed by Judge James C. Mahan on 4/6/2017.”
“IT IS HEREBY ORDERED, ADJUDGED, AND DECREED that defendant the State of Nevada ex rel. Eighth Judicial District Court's motion for summary judgement (doc. #41) be, and the same hereby is, GRANTED.”
“IT IS HEREBY ORDERED, ADJUDGED, and DECREED that defendant NBC Nevada Merchants Inc.'s motion to dismiss, (ECF No. 9) be, and the same hereby is, GRANTED. IT IS FURTHER ORDERED that the plaintiff's complaint (ECF No. 1) be, and the same hereby is, DISMISSED without prejudice.”
“IT IS HEREBY ORDERED, ADJUDGED, AND DECREED that defendant City of Las Vegas' motion for summary judgment (ECF No. 44) be, and the same hereby is, GRANTED consistent with the foregoing. IT IS FURTHER ORDERED that plaintiffs G&G Fremont, LLC's and Crazy Ely Western Village, LLC's motion for partial summary judgment (ECF No. 45) be, and the same hereby is, DENIED consistent with the foregoing.”
“IT IS HEREBY ORDERED, ADJUDGED, and DECREED that BANA's motion for summary judgment (EOF No. 50) be, and the same hereby is, DENIED. IT IS FURTHER ORDERED that BANA's claims of breach of NRS 116.1113, wrongful foreclosure, and injunctive relief (EOF No. 1) be, and the same hereby are, DISMISSED. IT IS FURTHER ORDERED that title in the property be, and the same hereby is, quieted in favor of Saticoy.”
“IT IS HEREBY ORDERED, ADJUDGED, and DECREED that plaintiff's motion for summary judgment (ECF No. 59) be, and the same hereby is, GRANTED, consistent with the foregoing.”
“IT IS FURTHER ORDERED that the Lahrs' motion to dismiss (ECF No. 52) be, and the same hereby is, DENIED.”
“IT IS HEREBY ORDERED, ADJUDGED, and DECREED that Williston's motion for summary judgment (ECF No. 31) be, and the same hereby is, GRANTED, consistent with the foregoing. IT IS FURTHER ORDERED that the HOA's motion for summary judgment (ECF No. 32) be, and the same hereby is, GRANTED, consistent with the foregoing.”
“IT IS FURTHER ORDERED that BOA's motion for summary judgment (ECF No. 30) be, and the same hereby is, DENIED.”
“IT IS HEREBY ORDERED, ADJUDGED, and DECREED that defendant's motion to dismiss (ECF No. 7) be, and the same hereby is, GRANTED.”
“IT IS FURTHER ORDERED that defendant's motion to stay (ECF No. 8) be, and the same hereby is, DENIED as moot.”
“IT IS HEREBY ORDERED, ADJUDGED, and DECREED that plaintiff's motion for summary judgment (ECF No. 41) be, and the same hereby is, DENIED.”
“IT IS FURTHER ORDERED that SFR's motion for summary judgment (ECF No. 40) be, and the same hereby is, GRANTED.”
“IT IS HEREBY ORDERED, ADJUDGED, and DECREED that Riggs's motion to remand (ECF No. 15 ) be, and the same hereby is, GRANTED. IT IS FURTHER ORDERED that the Papillon defendants' motion to remand (ECF No. 19 ) be, and the same hereby is, GRANTED.”
“IT IS HEREBY ORDERED, ADJUDGED, AND DECREED that defendant Dwight Ramon Pollard's objection to entry of an order of forfeiture and, in the alternative, request for a hearing on the question of the amount of the proceeds (doc. #473) be, and the same hereby is, DENIED.”
Caseload & timing
From public federal docket records for this judge.
Despite taking senior status in 2018, Mahan continues to carry an active docket. The reviewed 2026 filings skew toward commercial, business, and intellectual-property disputes rather than the immigration-detention matters prevalent on some newer judges' calendars.
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