Legal Opinion
DeSabato v. United States
District Court, D. Massachusetts
Decided March 6, 2008No. Civil Action 06-40151-FDSPublishedCited by 1 opinion
1Opinion of the Court
MEMORANDUM AND ORDER ON DEFENDANT’S MOTION FOR SUMMARY JUDGMENT
SAYLOR, District Judge.
This is an action for a refund of penalties and interest imposed for late filing and payment of taxes. Plaintiffs Raymond DeSabato, Jr., and Robin DeSabato were assessed $89,736.00 in penalties by the Internal Revenue Service for late filing and late payment of their 2002 federal income tax return. The DeSabatos contend these penalties were wrongfully assessed and seek a full refund.
The United States has filed for summary judgment. 1 For the reasons stated below, the motion will be granted in part and denied…
2Cases cited11 opinions
- Jose MEDINA-MUNOZ, Etc., Et Al., Plaintiffs, Appellants, v. R.J. REYNOLDS TOBACCO COMPANY, Defendant, AppelleeCourt of Appeals for the First Circuit · 1990
- Heckler v. Community Health Services of Crawford County, Inc.Supreme Court of the United States · 1984
- United States v. BoyleSupreme Court of the United States · 1985
- Richard A. Balser Corinne L. Balser v. Department of Justice, Office of the United States TrusteeCourt of Appeals for the Ninth Circuit · 2003
- In the Matter of Roger Roy Larson and Joan Rosemary Larson, Debtors-AppellantsCourt of Appeals for the Seventh Circuit · 1988
6 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Peter Kuretski v. Commissioner of IRSCourt of Appeals for the D.C. Circuit · 2014