Legal Opinion
Susan B. Kelly v. United States of America, James P. Kelly v. United States
Court of Appeals for the First Circuit
Decided May 2, 1986No. 85-1716, 85-1717PublishedCited by 26 opinions
1Per curiam
In 1983, plaintiffs Susan Kelly and James Kelly each filed with the Internal Revenue Service (IRS) a “Request for Refund of Income Tax”, seeking a refund of all taxes paid in taxable year 1982. Each plaintiff stated that he was a “natural indi- , vidual” and “unenfranchised freeman” who “neither requested, obtained, nor exercised any privilege from an agency of govern-ment____” Each attached a Form 1040, a Schedule C (Profit or (Loss) From Business or Profession), and Forms W-2. Neither plaintiff signed the Form 1040; rather, each wrote “For Info Only — Not a Return” on the signature line.…
2Cases cited19 opinions
- Parklane Hosiery Co. v. ShoreSupreme Court of the United States · 1979
- Edith R. Suslick, of the Estate of Alvin Suslick, Deceased v. Rothschild Securities Corp.Court of Appeals for the Seventh Circuit · 1984
- Lonnie Williams and Thelma Craig, for Themselves and All Others Similarly Situated v. Probate Judge E. Mark EzellCourt of Appeals for the Fifth Circuit · 1976
- Itel Capital Corporation, a Corporation, Cross-Appellant v. Cups Coal Company, Incorporated, a Corporation and Herman Mulvehill, Cross-AppelleesCourt of Appeals for the Eleventh Circuit · 1983
- Thomas J. Morgan v. Union Metal ManufacturingCourt of Appeals for the Sixth Circuit · 1985
14 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Aybar v. Crispin-ReyesCourt of Appeals for the First Circuit · 1997
- Gilbert v. City of ChicopeeCourt of Appeals for the First Circuit · 2019
- Chamorro v. Puerto Rican Cars, Inc.Court of Appeals for the First Circuit · 2002
- Joanne Kotler, Individually and as Administratrix, Etc. v. The American Tobacco CompanyCourt of Appeals for the First Circuit · 1992
- Spookyworld, Inc. v. Town of BerlinCourt of Appeals for the First Circuit · 2003
21 more not listed; retrieve them via the Exa API.