Legal Opinion
Reed v. United States
District Court, D. Colorado
Decided March 21, 1984No. Civ. A. 83-K-2063PublishedCited by 6 opinions
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
KANE, District Judge.
Plaintiff Reed seeks a refund of $75 which he paid as a partial penalty for filing a frivolous tax return. The government assessed the penalty pursuant to the Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA). The government’s position then and now is that Reed filed a 1982 tax return which does not contain information on which the correctness of the self-assessment may be judged and that his conduct is due to a position which is frivolous or due to a desire to delay or impede the administration of federal income tax laws. See 26 U.S.C.…
2Cases cited13 opinions
- Norman E. McCoy and Mary Louise McCoy v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
- United States v. Thomas E. VerkuilenCourt of Appeals for the Seventh Circuit · 1982
- United States v. Donald C. IrwinCourt of Appeals for the Tenth Circuit · 1977
- United States v. Kenneth v. Stillhammer and Laverne B. StillhammerCourt of Appeals for the Tenth Circuit · 1983
- John F. Ryan v. Charles D. HatfieldCourt of Appeals for the Tenth Circuit · 1978
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3Cited by6 opinions
- Steven R. Wardell v. United StatesCourt of Appeals for the Eighth Circuit · 1985
- Carroll v. United StatesDistrict Court, W.D. Tennessee · 2002
- Vaughn v. United StatesDistrict Court, W.D. Louisiana · 1984
- Fuller v. United StatesDistrict Court, E.D. California · 1985
- Beckelhimer v. United StatesDistrict Court, M.D. Tennessee · 1985
1 more not listed; retrieve them via the Exa API.