Legal Opinion
Rowe v. United States
District Court, D. Delaware
Decided April 16, 1984No. Civ. A. 83-685 MMSPublishedCited by 16 opinions
1Opinion of the Court
OPINION
MURRAY M. SCHWARTZ, District Judge.
Plaintiff Kenneth L. Rowe has brought this action to set aside a $500 civil penalty-imposed by the Internal Revenue Service (“IRS”) for filing an allegedly frivolous income tax return. 1 Before the Court is defendant’s motion to dismiss the complaint under Federal Rule of Civil Procedure 12(b)(6) or, in the alternative, for summary judgment under Rule 56. Because matters outside the pleadings have been considered the Court will treat defendant’s motion under Rule 56. 2
Facts
On a Form 1040 dated December 30, 1982, plaintiff filed what purports to be his…
2Cases cited13 opinions
- Arnett v. KennedySupreme Court of the United States · 1974
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Jordan v. De GeorgeSupreme Court of the United States · 1951
- Bob Jones University v. SimonSupreme Court of the United States · 1974
8 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Paul Retfalvi v. United StatesCourt of Appeals for the Fourth Circuit · 2019
- Kahn, Emily v. United StatesCourt of Appeals for the Third Circuit · 1985
- Lucian T. Zell, II v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1985
- Allen W. Jolly v. United StatesCourt of Appeals for the Ninth Circuit · 1985
- Martin A. Brennan v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1984
11 more not listed; retrieve them via the Exa API.