Legal Opinion
Steven A. Fuller and Karen M. Fuller v. United States of America, Douglas W. Samski v. United States of America, Thomas A. Jolly v. United States
Court of Appeals for the Ninth Circuit
Decided April 15, 1986No. 85-2473 to 85-2475PublishedCited by 14 opinions
1Opinion of the Court
SCHROEDER, Circuit Judge.
In this government tax appeal we must decide whether the IRS properly assessed a $500 penalty against each of the three appellees for filing a frivolous return within the meaning of 26 U.S.C. § 6702. The appeal raises a novel question concerning Congress’ use of the word “self-assessment” in that section. There are no material issues of fact.
Congress passed the statute as part of the Tax Equity and Fiscal Responsibility Act of 1982. The statute provides for a penalty of $500 when an individual files a return for frivolous or dilatory purposes and when the return does…
2Cases cited18 opinions
- William H. And Avilda L. Edwards v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1982
- Norman E. McCoy and Mary Louise McCoy v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
- International Telephone and Telegraph Corporation v. General Telephone & Electronics Corporation and Hawaiian Telephone CompanyCourt of Appeals for the Ninth Circuit · 1975
- United States v. Robert NeffCourt of Appeals for the Ninth Circuit · 1980
- Margarito Martinez, Patricia Martinez v. Internal Revenue ServiceCourt of Appeals for the Tenth Circuit · 1984
13 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Brooks v. Hilton Casinos Inc.Court of Appeals for the Ninth Circuit · 1992
- Martin S. Bradley v. United StatesCourt of Appeals for the Ninth Circuit · 1987
- United States v. Ted H. KimballCourt of Appeals for the Ninth Circuit · 1990
- United States v. Ted H. KimballCourt of Appeals for the Ninth Circuit · 1991
- United States v. Loren C. TroescherCourt of Appeals for the Ninth Circuit · 1996
9 more not listed; retrieve them via the Exa API.