340 F.2d 512 - Erickson v. United States — 340 F.2d 512

How this case has been cited

Cited by 8 later decisions — most recently July 1987

5 federal appellate · 2 state decisions

Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.

¶1Harry P. Hall, Jr., John L. Westmoreland, Jr., Atlanta, Ga., for appellant.

¶2Thomas L. Stapleton, Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Atty., Dept, of Justice, Washington, D. C., Charles L. Goodson, U. S. Atty., Slaton Clemmons, Asst. U. S. Atty., Atlanta, Ga., Meyer Rothwacks, Dept, of Justice, Washington, D. C., for respondent.

¶3Before WISDOM and GEWIN, Circuit Judges, and BREWSTER, District Judge.

¶4PER CURIAM.

¶5The appellant complains of the action of the trial court in granting motion for summary judgment holding the appellant liable for cabaret taxes under §§ 4231(6) and 4232(b) of the Internal Revenue Code of 1954. It seems appropriate to state that a party opposing summary judgment may not rest upon the mere allegations or denials in his pleadings to avoid the granting of such a judgment otherwise justified. F.R.Civ. P. 56.1

¶6Our review of the record convinces us that the District Court reached the correct conclusion. Erickson v. United States, D.C., 228 F.Supp. 421 (1963). The judgment is affirmed.