Legal Opinion
Robert B. Branch v. Internal Revenue Service
Court of Appeals for the Eighth Circuit
Decided April 29, 1988No. 87-2612PublishedCited by 6 opinions
1Per curiam
Robert B. Branch appeals the district court’s order granting summary judgment for the Internal Revenue Service (IRS) in Branch’s suit seeking a refund of tax penalties assessed against him under 26 U.S.C. § 6702. We affirm.
In 1983 Branch filed three amended income tax returns, seeking refunds of taxes paid for the 1980,1981, and 1982 tax years. Branch claimed he was entitled to refunds for a number of reasons, each of which he now acknowledges is meritless. Branch’s accountant contacted the IRS in an unsuccessful attempt to withdraw the amended returns. The IRS disallowed Branch’s claim for…
2Cases cited2 opinions
- Kahn, Emily v. United StatesCourt of Appeals for the Third Circuit · 1985
- Harold N. Sisemore, and Jacqueline E. Sisemore v. United States of America and Internal Revenue ServiceCourt of Appeals for the Sixth Circuit · 1986
3Cited by6 opinions
- Takaba v. Comm'rUnited States Tax Court · 2002
- Ernest Colton v. Lawrence B. Gibbs, Commissioner of Internal Revenue, and Unknown Government OfficialsCourt of Appeals for the Ninth Circuit · 1990
- Brian G. Takaba v. CommissionerUnited States Tax Court · 2002
- Davis v. Comm'rUnited States Tax Court · 2007
- Gillespie v. Comm'rUnited States Tax Court · 2007
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