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Legal Opinion

Goodell v. USA

District Court, D. New Hampshire

Decided October 14, 2003No. CV-03-118-MPublished

1Opinion of the Court

Goodell v. USA CV-03-118-M 10/14/03 UNITED STATES DISTRICT COURT DISTRICT OF NEW HAMPSHIRE Duane Goodell, Plaintiff v. Civil No. 03-118-M Opinion No.

2003 DNH 174

United States of America, Defendant O R D E R Plaintiff, Duane Goodell, is a taxpayer against whom the Internal Revenue Service ("IRS") imposed two $500 penalties for filing frivolous income tax returns.1 He is suing the United States of America, alleging that the IRS penalty was imposed in violation of various sections of the Internal Revenue Code. Plaintiff's complaint seems to be the first appearance in this district of a set of…

2Cases cited6 opinions

  1. Thomas W. Roberts v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 2003
  2. Jones v. CommissionerCourt of Appeals for the Fifth Circuit · 2003
  3. Rennie v. Internal Revenue ServiceDistrict Court, E.D. California · 2002
  4. Tornichio v. United StatesDistrict Court, N.D. Ohio · 2002
  5. Carroll v. United StatesDistrict Court, W.D. Tennessee · 2002

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