Legal Opinion
Shafmaster v. USA
District Court, D. New Hampshire
Decided September 30, 2011No. CV-09-238-PBPublished
1Opinion of the Court
Shafmaster v. USA CV-09-238-PB 09/30/11 UNITED STATES DISTRICT COURT FOR THE DISTRICT OF NEW HAMPSHIRE Jonathan Shafmaster and Carol Shafmaster v. Case No. 09-cv-238-PB Opinion No. 2 011 DNH 14 9 United States of America MEMORANDUM AND ORDER Jonathan and Carol Shafmaster seek a refund of interest payments and a failure-to-pay penalty they incurred following an audit of their tax returns for the 1993 and 1994 tax years. They argue that they are entitled to recover interest payments because the payments were the result of unreasonable delay by the Internal Revenue Service ("IRS") in completing…
2Cases cited20 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Heckler v. Community Health Services of Crawford County, Inc.Supreme Court of the United States · 1984
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Merlin Hansen Dolores Hansen v. United StatesCourt of Appeals for the Ninth Circuit · 1993
- Navarro Pomares v. Pfizer CorporationCourt of Appeals for the First Circuit · 2001
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