Legal Opinion
Wallace T. Collett and Carrie H. Collett v. United States
Court of Appeals for the Sixth Circuit
Decided August 30, 1985No. 84-3933PublishedCited by 9 opinions
1Opinion of the Court
ORDER
2Per curiam
This appeal has been referred to a panel of the Court pursuant to Rule 9(a), Rules of the Sixth Circuit. After examination of the record and the briefs filed by the respective parties, this panel agrees unanimously that oral argument is not needed. Rule 34(a), Federal Rules of Appellate Procedure.
The appellants are appealing the summary judgment which sustained the imposition of a $500.00 penalty levied pursuant to 26 U.S.C. § 6702. For the tax year 1982, the appellants submitted a 1040 form prepared by Price Waterhouse. The typed figures on the form indicated the Colletts owed $5,684.00…
3Cases cited9 opinions
- United States v. LeeSupreme Court of the United States · 1982
- Kahn, Emily v. United StatesCourt of Appeals for the Third Circuit · 1985
- Howard L. Lull and Barbara B. Lull v. Commissioner of Internal Revenue, Peter W. Herby v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1979
- Franklet v. United StatesDistrict Court, N.D. California · 1984
- Sharon D. Welch v. United StatesCourt of Appeals for the First Circuit · 1985
4 more not listed; retrieve them via the Exa API.
4Cited by9 opinions
- Priscilla M. Lippincott Adams v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1999
- United States v. Elon Kevan Rowlee, Ii, and the New York Patriots Society for Individual Liberty AssociationCourt of Appeals for the Second Circuit · 1990
- South Ridge Baptist Church v. Industrial Commission of OhioCourt of Appeals for the Sixth Circuit · 1990
- Dr. Marjorie E. Nelson v. United States of America, Internal Revenue ServiceCourt of Appeals for the Sixth Circuit · 1986
- United States v. HendricksonDistrict Court, E.D. Michigan · 2009
4 more not listed; retrieve them via the Exa API.