Legal Opinion
Clark v. United States
District Court, D. Maryland
Decided January 9, 1986No. Civ. A. N-85-2053PublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM
NORTHROP, Senior District Judge.
On May 17, 1985, the plaintiffs, Lucy and Sheldon Clark (Clarks), instituted action in this Court seeking an abatement of a $500 tax penalty assessed against them by the Internal Revenue Service for filing a “frivolous” tax return. On December 11, 1985 the plaintiffs amended this complaint to include a claim of relief from a second penalty of $500 imposed by the Service for filing a subsequent “frivolous” tax return. The plaintiff also seeks a refund of $150.00 partial payment paid to the United States. 1
FACTS
On April 12, 1983 the Clarks filed a…
2Cases cited13 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Commissioner v. Lane-Wells Co.Supreme Court of the United States · 1944
- Neila A. Autenrieth v. Joseph M. Cullen, District Director of IrsCourt of Appeals for the Ninth Circuit · 1969
- Sharon D. Welch v. United StatesCourt of Appeals for the First Circuit · 1985
- Lowenschuss v. KaneCourt of Appeals for the Second Circuit · 1975
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3Cited by3 opinions
- Sinton v. Blaemire (In Re Blaemire)United States Bankruptcy Court, D. Maryland · 1999
- Kretschmer v. Levin (In Re Levin)United States Bankruptcy Court, D. Maryland · 2004
- Snyder v. United StatesDistrict Court, D. Maryland · 1989