Opinion
Cause No. 3:01-CV-0747RM.
July 10, 2002
MEMORANDUM AND ORDER
On May 30, the United States filed its motion for summary judgment asking the court to grant judgment against Michael and Nancy Gasko for unpaid federal taxes. The Gaskos did not respond with evidence in opposition to the motion that would allow reasonable jury to find in their favor — a burden that rests upon them. See Robin v. Espo Engineering Corp., 200 F.3d 1081, 10871088 (7th Cir. 2000) ("To defeat a motion for summary judgment, the non-moving party cannot rest on the mere allegations or denials contained in his pleadings, but `must present sufficient evidence to show the existence of each element of its case on which it will bear the burden at trial'").
The government's motion is accompanied by a memorandum in support of a partial summary judgment motion, but the motion addresses all of the claims in the government's complaint. Today's order is intended to resolve all of the allegations in the complaint.
Because the United States came forth with evidence that would place upon the Gaskos the burden of showing that they are not liable for the assessments, and the Gaskos have presented no evidence in opposition to that presented by the government or in support of their own burden of proof at trial, the court GRANTS the United States motion for summary judgment. [Docket No. 6]. The United States is entitled to judgment on its claim for money damages against Michael B. Gasko and Nancy E. Gasko, jointly and severally, in the amount of $621,999.90, plus interest and other statutory additions accruing from and after May 24, 2002.
SO ORDERED.