Richard D. May v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
1Opinion of the Court
BRIGHT, Circuit Judge.
Appellant Richard May appeals from the Tax Court’s dismissal of his petition contesting the Commissioner’s deficiency determination in his federal income taxes for failure to state a claim and its decision, sua sponte, to impose $5,000 damages against him pursuant to section 6673 of the Internal Revenue Code. We affirm.
I. BACKGROUND.
On February 24, 1983, May received from the Commissioner of Internal Revenue a notice of deficiency in federal income taxes for the years 1978 through 1981. On May 19, 1983, six days before the expiration of the statutory ninety-day period…
Also in this document: Concurrence.
2Cases cited51 opinions
- Conley v. GibsonSupreme Court of the United States · 1957
- Welch v. HelveringSupreme Court of the United States · 1933
- Michael L. Rockwell, and Regina Rockwell v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1975
- Glenn Crain v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1984
- Beard v. Comm'rUnited States Tax Court · 1984
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3Cited by34 opinions
- Norman E. Coleman v. Commissioner of Internal Revenue, Gary Holder v. Secretary of the Treasury and United States of AmericaCourt of Appeals for the Seventh Circuit · 1986
- Norman D. Carter and Cecilia P. Carter v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
- John E. Hansen Imelda M. Hansen v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1987
- United States v. Aceto Agricultural Chemicals Corp.Court of Appeals for the Eighth Circuit · 1989
- Takaba v. Comm'rUnited States Tax Court · 2002
29 more not listed; retrieve them via the Exa API.