United States v. Stein

An affidavit which satisfies Rule 56 of the Federal Rules of Civil Procedure may create an issue of material fact and preclude summary judgment even if it is self-serving and uncorroborated. Because this principle applies in all civil cases, including those in the realm of tax law, the Eleventh Circuit, en banc, overruled that portion of Mays v. United States, 763 F.2d 1295, 1297 (11th Cir. 1985), which is (or may be interpreted to be) to the contrary. In this case concerning IRS assessments, the court remanded with instructions for the panel to consider the government's arguments, as well as defendant's answers to them. View "United States v. Stein" on Justia Law