Legal Opinion
Schlabach v. United States
United States Court of Federal Claims
Decided December 19, 2011No. 10-676TPublishedCited by 7 opinions
1Opinion of the Court
OPINION AND ORDER
LETTOW, Judge.
In this tax-refund case, plaintiff Justin Schlabach seeks recovery of more than $10,000 in penalties and interest paid pursuant to 26 U.S.C. (“I.R.C.”) § 6702 for filing an allegedly frivolous tax return and an allegedly frivolous tax submission. A trial was held on July 25 and 26, 2011, in Spokane, Washington. Post-trial briefing followed thereafter, and the case is now ready for resolution.
FACTS1
On February 7, 2008, at the age of eighteen, Mr. Schlabach filed a Form 1040EZ tax return for the 2007 tax year. Tr. 30:13-16; PX 1; see also Tr. 409:3-19.2 The tax…
2Cases cited15 opinions
- Charles William Ledford v. United StatesCourt of Appeals for the Federal Circuit · 2002
- In Re Leo M. HallCourt of Appeals for the Federal Circuit · 1986
- Bernice M. Gentry Charles F. Gentry v. United StatesCourt of Appeals for the Sixth Circuit · 1992
- Callahan v. Comm'rUnited States Tax Court · 2008
- United States Ex Rel. El-Amin v. George Washington UniversityDistrict Court, District of Columbia · 2008
10 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Diamond v. StatesUnited States Court of Federal Claims · 2012
- John Ryskamp v. Commissioner of IRSCourt of Appeals for the D.C. Circuit · 2015
- Teresa Tiernan v. United StatesUnited States Court of Federal Claims · 2013
- Estate of Smith v. United StatesUnited States Court of Federal Claims · 2012
- Kettle v. United StatesUnited States Court of Federal Claims · 2012
2 more not listed; retrieve them via the Exa API.