Legal Opinion
Thomas James Ponchik, A/K/A Thomas John Shallan v. Commissioner of Internal Revenue, Revenue Agent R. Wallin and Revenue Agent K. Cederholm
Court of Appeals for the Eighth Circuit
Decided August 31, 1988No. 87-5034PublishedCited by 7 opinions
1Opinion of the Court
HENLEY, Senior Circuit Judge.
Thomas James Ponchik challenges the district court’s order dismissing his complaint seeking redetermination of an income tax deficiency. The district court concluded that it lacked subject matter jurisdiction pursuant to the anti-injunction provision of the Internal Revenue Code of 1954, 26 U.S.C. § 7421(a). For reasons to be stated, we reverse and remand.
At the time that Ponchik’s income tax returns for the 1980, 1981 and 1982 tax years were filed, he was incarcerated in a federal prison in Minnesota. Each of the returns was prepared and filed by Pon-chik’s…
2Cases cited11 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Helvering v. TaylorSupreme Court of the United States · 1935
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Bob Jones University v. SimonSupreme Court of the United States · 1974
- Commissioner v. ShapiroSupreme Court of the United States · 1976
6 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- John P. Pomeroy v. United States of America, John P. Pomeroy and Frances E. Pomeroy, Cross-Appellants v. United States of America, Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1989
- Anthony Sicari and Esther Sicari v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1998
- Rodeck v. United StatesDistrict Court, D. Minnesota · 1988
- Lueck v. CommissionerUnited States Tax Court · 1990
- Anthony Sicari and Esther Sicari v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1998
2 more not listed; retrieve them via the Exa API.