Legal Opinion
Scull v. United States
District Court, E.D. Virginia
Decided April 10, 1984No. Civ. A. 83-132-NN, 83-133-NN, 83-148-NN, 83-508-N and 83-522-NPublishedCited by 10 opinions
1Opinion of the Court
ORDER
CLARKE, District Judge.
This matter is before the Court on cross-motions of the parties for summary judgment. The Court has reviewed the briefs of the parties and the motions are now ripe for disposition.
In these consolidated actions, the plaintiffs seek the abatement of a $500.00 civil penalty assessed against each plaintiff for filing a frivilous income tax return, pursuant to 26 U.S.C. § 6702. 1 The plaintiffs also seek refunds of the 15% prepayment ($75.00) of the penalty they made pursuant to 26 U.S.C. § 6703(c)(1), plus interest, attorney’s fees and costs.
The plaintiffs were…
2Cases cited25 opinions
- Katz v. United StatesSupreme Court of the United States · 1967
- United States Civil Service Commission v. National Ass'n of Letter CarriersSupreme Court of the United States · 1973
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Couch v. United StatesSupreme Court of the United States · 1973
20 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Kahn, Emily v. United StatesCourt of Appeals for the Third Circuit · 1985
- Boday v. United StatesCourt of Appeals for the Ninth Circuit · 1985
- Elizabeth S. McKee v. United States of America, Deborah Gibbs v. United StatesCourt of Appeals for the Fourth Circuit · 1986
- Lubman v. Hall (In Re Hall)United States Bankruptcy Court, E.D. Virginia · 1994
- Wallace T. Collett and Carrie H. Collett v. United StatesCourt of Appeals for the Sixth Circuit · 1985
5 more not listed; retrieve them via the Exa API.