Legal Opinion

Frank J. Taylor v. United States of America Internal Revenue Service

Court of Appeals for the Eighth Circuit

Decided February 10, 1997No. 96-1563PublishedCited by 6 opinions

1Opinion of the Court

BOWMAN, Circuit Judge.

Frank J. Taylor appeals from the decision of the District Court 2 granting summary judgment to the United States on some of his claims against the Internal Revenue Service (IRS), and dismissing the rest for failure to state a claim. See Taylor v. United States IRS, 915 F.Supp. 1015 (N.D.Iowa 1996); Taylor v. United States IRS, 186 B.R. 441 (N.D.Iowa 1995). We affirm.

I

For tax years 1981 through 1988, Taylor did not timely file federal income tax returns, nor did he file state income tax returns. In 1987, he filed a petition in bankruptcy under Chapter 7 of the Bankruptcy…

2Cases cited8 opinions

  1. Moore v. City of East ClevelandSupreme Court of the United States · 1977
  2. Church of Scientology v. Internal Revenue ServiceSupreme Court of the United States · 1987
  3. Labickas v. Arkansas State UniversityCourt of Appeals for the Eighth Circuit · 1996
  4. Howard S. Long v. United States of America, Internal Revenue Service, and Colorado Department of RevenueCourt of Appeals for the Tenth Circuit · 1993
  5. Thomas J. Smith v. United States of America, Ira Loeb, J. Thomas Johnson, Kevin Houlihan, William Smith and Richard DunnCourt of Appeals for the Seventh Circuit · 1992

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3Cited by6 opinions

  1. Gardner, Bruce E v. United StatesCourt of Appeals for the D.C. Circuit · 2000
  2. Dougherty, J., Aplt. v. Heller, K.Supreme Court of Pennsylvania · 2016
  3. Davies v. Genesis Medical CenterDistrict Court, S.D. Iowa · 1998
  4. Confidential Informant 92-95-932X v. United StatesUnited States Court of Federal Claims · 2000
  5. Mandel v. U.S. Office Personnel ManagementCourt of Appeals for the Second Circuit · 2003

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