Legal Opinion
Martin S. Bradley v. United States
Court of Appeals for the Ninth Circuit
Decided May 22, 1987No. 85-2445PublishedCited by 26 opinions
1Opinion of the Court
CHOY, Senior Circuit Judge:
Martin Bradley appeals the district court’s grant of summary judgment in favor of the Government, upholding a $500 frivolous return penalty assessed by the Internal Revenue Service (“IRS”) against Bradley pursuant to I.R.C. § 6702. 1 This appeal raises the novel question of whether a section 6702 penalty may be assessed against an individual who, though not legally obligated to file a tax return or pay tax, submits a Form 1040 to the IRS which states that no tax will be paid for reasons of conscience. We conclude that a section 6702 penalty may be assessed in such a…
2Cases cited14 opinions
- United States v. O'BrienSupreme Court of the United States · 1968
- Commissioner v. AckerSupreme Court of the United States · 1959
- Kahn, Emily v. United StatesCourt of Appeals for the Third Circuit · 1985
- United States v. Ronald M. LongCourt of Appeals for the Ninth Circuit · 1980
- United States v. Herbert L. HorneCourt of Appeals for the First Circuit · 1983
9 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Donna L. Todd v. United States of America and R.S. Wintrode, Jr., District Director, Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1988
- Lorin G. Sloan v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1995
- United States v. Ted H. KimballCourt of Appeals for the Ninth Circuit · 1991
- Waltner v. United StatesUnited States Court of Federal Claims · 2011
- United States v. Jane BoydCourt of Appeals for the Ninth Circuit · 2021
21 more not listed; retrieve them via the Exa API.