Legal Opinion
Robert E. Selman and Pauline Selman v. United States
Court of Appeals for the Tenth Circuit
Decided August 5, 1991No. 90-6200PublishedCited by 37 opinions
1Opinion of the Court
BRIGHT, Senior Circuit Judge.
Robert E. Selman and Pauline Selman (taxpayers) appeal the dismissal of their suit for a refund of interest from the Internal Revenue Service (IRS). The district court ruled that it lacked subject matter jurisdiction and that, even if it had jurisdiction, the abatement of interest was committed solely to the discretion of the IRS and not subject to judicial review. Taxpayers dispute both rulings. We affirm on the ground that the IRS’s refusal to abate interest is not subject to judicial review.
I
In 1984, the IRS began an audit of taxpayers’ 1981 and 1982 tax…
2Cases cited12 opinions
- Citizens to Preserve Overton Park, Inc. v. VolpeSupreme Court of the United States · 1971
- Abbott Laboratories v. GardnerSupreme Court of the United States · 1967
- Association of Data Processing Service Organizations, Inc. v. CampSupreme Court of the United States · 1970
- Heckler v. ChaneySupreme Court of the United States · 1985
- Webster v. DoeSupreme Court of the United States · 1988
7 more not listed; retrieve them via the Exa API.
3Cited by37 opinions
- Hinck v. United StatesSupreme Court of the United States · 2007
- 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
- Gregory T. Ambus v. Granite Board of EducationCourt of Appeals for the Tenth Circuit · 1992
- Alphonso Bax and Alice Corrine Bax, Deceased, and Alphonso L. Bax, Administrator v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1993
- Lee Argabright Norma J. Argabright v. United StatesCourt of Appeals for the Ninth Circuit · 1994
32 more not listed; retrieve them via the Exa API.