Legal Opinion
Lee Argabright Norma J. Argabright v. United States
Court of Appeals for the Ninth Circuit
Decided September 14, 1994No. 93-55419PublishedCited by 58 opinions
1Opinion of the Court
D.W. NELSON, Circuit Judge:
This is an action by taxpayers seeking abatement of interest and penalty interest on the ground that IRS personnel delayed in providing them with settlement documentation that the IRS had provided to similarly situated taxpayers. The district court dismissed the action under Fed.R.Civ.P. 12(b)(6) for failure to state a claim. We have jurisdiction under 28 U.S.C. § 1291, and we affirm. We join our sister circuits in concluding that decisions to abate interest under Section 6404(e)(1) of the Internal Revenue Code are committed to agency discretion by law, precluding…
2Cases cited15 opinions
- Conley v. GibsonSupreme Court of the United States · 1957
- Citizens to Preserve Overton Park, Inc. v. VolpeSupreme Court of the United States · 1971
- Hishon v. King & SpaldingSupreme Court of the United States · 1984
- Heckler v. ChaneySupreme Court of the United States · 1985
- Oyler v. BolesSupreme Court of the United States · 1962
10 more not listed; retrieve them via the Exa API.
3Cited by58 opinions
- Regina Warshaw and John D. Kaufman, on Behalf of Themselves and All Others Similarly Situated v. Xoma Corporation Steven C. MendellCourt of Appeals for the Ninth Circuit · 1996
- Louis P. Camjudgesli v. Robert L. Bockrath, and Daniel BogganCourt of Appeals for the Ninth Circuit · 1996
- Hinck v. United StatesSupreme Court of the United States · 2007
- Sabow v. United StatesCourt of Appeals for the Ninth Circuit · 1996
- In the Matter of Herbert P. Carlson and Margaret P. Carlson, Debtors. Herbert P. Carlson and Margaret P. Carlson v. United StatesCourt of Appeals for the Seventh Circuit · 1997
53 more not listed; retrieve them via the Exa API.