Legal Opinion
Purser Truck Sales, Inc. v. United States
District Court, M.D. Georgia
Decided September 29, 2008No. 1:07-cv-00015PublishedCited by 1 opinion
1Opinion of the Court
ORDER ON MOTIONS FOR SUMMARY JUDGMENT
C. ASHLEY ROYAL, District Judge.
Plaintiff Purser Truck Sales, Inc. (“Purser”) filed this lawsuit to recover penalties assessed by the Internal Revenue Service (“IRS”) for its failure to file a Form 8300 disclosure statement with regard to five transactions in 2001. The Form 8300 disclosure is required any time a business receives more than $10,000 in cash in a single transaction or series of related transactions. 26 U.S.C. § 60501(a). Purser does not contest the finding that it failed to file the necessary disclosures with regard to four of the five…
2Cases cited12 opinions
- John E. Hansen Imelda M. Hansen v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1987
- United States v. Nancy Gertner, Etc., John Doe, IntervenorCourt of Appeals for the First Circuit · 1995
- Dale K. And Donna L. Sandvall v. Commissioner Internal Revenue, Dale K. And Donna L. Sandvall v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1990
- Gerald B. Lefcourt, P.C. v. United StatesCourt of Appeals for the Second Circuit · 1997
- Bickham Lincoln-Mercury Incorporated v. United StatesCourt of Appeals for the Fifth Circuit · 1999
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3Cited by1 opinion
- Mycles Cycles, Inc. v. United StatesDistrict Court, S.D. California · 2019