Legal Opinion
Franklet v. United States
District Court, N.D. California
Decided January 9, 1984No. C-83-3938-WWS, C-83-3939-WWS, C-83-3957-WWS, C-83-3958-WWS, C-83-4003-WWS, C-83-4004-WWS, C-83-4218-WWS and C-83-4219-WWSPublishedCited by 38 opinions
1Opinion of the Court
MEMORANDUM OF OPINION AND ORDER
SCHWARZER, District Judge.
In these eight related actions, taxpayers have challenged penalties assessed against them by the Internal Revenue Service for filing “frivolous” 1982 income tax returns. Defendant has moved to dismiss the ac tions for failure to state a claim on which relief can be granted or alternatively for summary judgment. Plaintiffs have made cross-motions for summary judgment.
All the taxpayers oppose the use of their taxes to support or supply the military on ethical or religious grounds. The facts of the individual cases are established by the…
2Cases cited32 opinions
- Broadrick v. OklahomaSupreme Court of the United States · 1973
- Fuentes v. ShevinSupreme Court of the United States · 1972
- United States v. O'BrienSupreme Court of the United States · 1968
- Hoffman Estates v. Flipside, Hoffman Estates, Inc.Supreme Court of the United States · 1982
- New York v. FerberSupreme Court of the United States · 1982
27 more not listed; retrieve them via the Exa API.
3Cited by38 opinions
- Kahn, Emily v. United StatesCourt of Appeals for the Third Circuit · 1985
- Lucian T. Zell, II v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1985
- Callahan v. Comm'rUnited States Tax Court · 2008
- Donnell R. Mattingly v. United StatesCourt of Appeals for the Eighth Circuit · 1991
- Sharon D. Welch v. United StatesCourt of Appeals for the First Circuit · 1985
33 more not listed; retrieve them via the Exa API.