Legal Opinion
Ueckert v. United States
District Court, D. North Dakota
Decided March 26, 1984No. Civ. A1-83-135PublishedCited by 13 opinions
1Opinion of the Court
ORDER
VAN SICKLE, District Judge.
Plaintiff sues pro se to overturn a civil tax penalty assessed against him under 26 U.S.C. § 6702. Defendants move for judgment on the pleadings or for summary judgment. Because defendants rely on materials outside the pleadings, the Court will treat the motion as a Rule 56, Fed.R.Civ.P., motion for summary judgment.
The material facts are not in dispute. Plaintiff filed an income tax return for 1982 which listed (None) or (Object) for all line items except those indicating his filing status and exemptions. To the end of the return, he added:
The entry (Object)…
2Cases cited15 opinions
- Mathews v. EldridgeSupreme Court of the United States · 1976
- United States v. O'BrienSupreme Court of the United States · 1968
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Bob Jones University v. SimonSupreme Court of the United States · 1974
- Communist Party of United States v. Subversive Activities Control Bd.Supreme Court of the United States · 1961
10 more not listed; retrieve them via the Exa API.
3Cited by13 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
- Allen W. Jolly v. United StatesCourt of Appeals for the Ninth Circuit · 1985
- Boday v. United StatesCourt of Appeals for the Ninth Circuit · 1985
- Drefchinski v. ReganDistrict Court, W.D. Louisiana · 1984
8 more not listed; retrieve them via the Exa API.