57 Cited authorities

Celotex Corp. v. Catrett
477 U.S. 317 (1986) Cited 216,254 times 40 Legal Analyses
Holding that a movant's summary judgment motion should be granted "against a [nonmovant] who fails to make a showing sufficient to establish the existence of an element essential to that party's case, and on which that party will bear the burden of proof at trial"
Pullman-Standard v. Swint
456 U.S. 273 (1982) Cited 1,614 times 4 Legal Analyses
Holding that "[w]hen an appellate court discerns that a district court has failed to make a finding because of an erroneous view of the law, the usual rule is that there should be a remand for further proceedings to permit the trial court to make the missing findings"
Begier v. Internal Revenue Service
496 U.S. 53 (1990) Cited 813 times 7 Legal Analyses
Holding that the segregation of funds was not a prerequisite to the establishment of a statutory trust under the Internal Revenue Code
United States v. Boyle
469 U.S. 241 (1985) Cited 978 times 24 Legal Analyses
Holding that a client could be penalized for counsel's tardy filing of a tax return
Lavespere v. Niagara Mach. Tool Works, Inc.
910 F.2d 167 (5th Cir. 1990) Cited 2,226 times
Holding that trial court is free to reconsider and reverse its decision on an interlocutory order "for any reason it deems sufficient, even in the absence of new evidence or an intervening change in or clarification of the substantive law"
Fontenot v. Upjohn Co.
780 F.2d 1190 (5th Cir. 1986) Cited 2,632 times
Holding where plaintiff moves for summary judgment on issue upon which it bears burden of proof, it "must establish beyond peradventure all of the essential elements of the claim"
Slodov v. United States
436 U.S. 238 (1978) Cited 566 times 1 Legal Analyses
Holding that new management is not liable under § 6672 for trust fund delinquencies in existence at the time the new management took control
Galindo v. Precision American Corp.
754 F.2d 1212 (5th Cir. 1985) Cited 1,388 times 2 Legal Analyses
Holding that mere conclusory allegations are not competent summary judgment evidence
Norwegian v. Marine
520 F.3d 409 (5th Cir. 2008) Cited 357 times
Declining to award cost of extra charter hire to charterer where vessel was damaged while in defendant's dry dock and was consequently returned late to its owner, incurring approximately 15 extra hours of charter hire
Donaghey v. Ocean Drilling Exploration Co.
974 F.2d 646 (5th Cir. 1992) Cited 504 times
Holding that "the doctrine of superseding negligence in maritime cases . . . retains its vitality"
Rule 56 - Summary Judgment
Fed. R. Civ. P. 56 Cited 328,637 times 158 Legal Analyses
Holding a party may move for summary judgment on any part of any claim or defense in the lawsuit
Rule 37 - Failure to Make Disclosures or to Cooperate in Discovery; Sanctions
Fed. R. Civ. P. 37 Cited 45,885 times 319 Legal Analyses
Holding that a party may be barred from using a witness if it fails to disclose the witness
Section 362 - Automatic stay
11 U.S.C. § 362 Cited 29,426 times 174 Legal Analyses
Concluding that cause exists to lift the stay because no bankruptcy purpose would be served by keeping the stay in place
Section 363 - Use, sale, or lease of property
11 U.S.C. § 363 Cited 7,087 times 155 Legal Analyses
Granting trustee authority, after notice and hearing, to sell property of estate
Section 507 - Priorities
11 U.S.C. § 507 Cited 4,324 times 26 Legal Analyses
Determining the priority of claims
Section 503 - Allowance of administrative expenses
11 U.S.C. § 503 Cited 4,083 times 50 Legal Analyses
Granting priority to claims for the value of goods received by the debtor up to 20 days before filing
Section 1107 - Rights, powers, and duties of debtor in possession
11 U.S.C. § 1107 Cited 3,207 times 11 Legal Analyses
Granting to a debtor-in possession "all the rights . . . of a trustee serving in a case under this chapter"
Section 6672 - Failure to collect and pay over tax, or attempt to evade or defeat tax
26 U.S.C. § 6672 Cited 2,064 times 20 Legal Analyses
Allowing the IRS to recover penalties from "[a]ny person required to collect, truthfully account for, and pay over" withholding taxes who "willfully" fails to do so
Section 40101 - Policy
49 U.S.C. § 40101 Cited 560 times 20 Legal Analyses
Finding that "providing assistance to law enforcement agencies in the enforcement of laws related to regulation of controlled substances" is "in the public interest"
Section 7508A - Authority to postpone certain deadlines by reason of Federally declared disaster, significant fire, or terroristic or military actions
26 U.S.C. § 7508A Cited 19 times 20 Legal Analyses
(a) In general In the case of a taxpayer determined by the Secretary to be affected by a federally declared disaster (as defined by section 165(i)(5)(A)), a significant fire, or a terroristic or military action (as defined in section 692(c)(2)), the Secretary may specify a period of up to 1 year that may be disregarded in determining, under the internal revenue laws, in respect of any tax liability of such taxpayer- (1) whether any of the acts described in paragraph (1) of section 7508(a) were performed

Conway v. United States of America

57 Cited authorities

Holding that a movant's summary judgment motion should be granted "against a [nonmovant] who fails to make a showing sufficient to establish the existence of an element essential to that party's case, and on which that party will bear the burden of proof at trial"

Holding that "[w]hen an appellate court discerns that a district court has failed to make a finding because of an erroneous view of the law, the usual rule is that there should be a remand for further proceedings to permit the trial court to make the missing findings"

Holding that the segregation of funds was not a prerequisite to the establishment of a statutory trust under the Internal Revenue Code

Holding that a client could be penalized for counsel's tardy filing of a tax return

Holding that trial court is free to reconsider and reverse its decision on an interlocutory order "for any reason it deems sufficient, even in the absence of new evidence or an intervening change in or clarification of the substantive law"

Holding where plaintiff moves for summary judgment on issue upon which it bears burden of proof, it "must establish beyond peradventure all of the essential elements of the claim"

Holding that new management is not liable under § 6672 for trust fund delinquencies in existence at the time the new management took control

Holding that mere conclusory allegations are not competent summary judgment evidence

Declining to award cost of extra charter hire to charterer where vessel was damaged while in defendant's dry dock and was consequently returned late to its owner, incurring approximately 15 extra hours of charter hire

Holding that "the doctrine of superseding negligence in maritime cases . . . retains its vitality"

Holding a party may move for summary judgment on any part of any claim or defense in the lawsuit

Holding that a party may be barred from using a witness if it fails to disclose the witness

Concluding that cause exists to lift the stay because no bankruptcy purpose would be served by keeping the stay in place

Granting trustee authority, after notice and hearing, to sell property of estate

Determining the priority of claims

Granting priority to claims for the value of goods received by the debtor up to 20 days before filing

Granting to a debtor-in possession "all the rights . . . of a trustee serving in a case under this chapter"

Allowing the IRS to recover penalties from "[a]ny person required to collect, truthfully account for, and pay over" withholding taxes who "willfully" fails to do so

Finding that "providing assistance to law enforcement agencies in the enforcement of laws related to regulation of controlled substances" is "in the public interest"