Legal Opinion
Hansen v. United States
Court of Appeals for the Eighth Circuit
Decided September 28, 1984No. 84-1391PublishedCited by 10 opinions
1Per curiam
This appeal was brought by nineteen “tax protestors” from the dismissal of their action against the United States and the Commissioner of the Internal Revenue Service. The district court 1, 578 F.Supp. 356, dismissed the action for lack of subject matter jurisdiction. We affirm.
FACTS
The appellants did not report their wages as income on their tax returns because they believed that the sixteenth amendment to the United States Constitution did not require them to do so. The IRS performed recomputations, discovered the deficiencies, and added negligence and interest penalties thereto.…
2Cases cited7 opinions
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Rowlee v. CommissionerUnited States Tax Court · 1983
- United States v. William E. RichardsCourt of Appeals for the Eighth Circuit · 1984
- Martin J. Ueckert v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1983
- Stanley M. Rosenblum v. United StatesCourt of Appeals for the Eighth Circuit · 1977
2 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Richard D. May v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1985
- Maruska v. United StatesDistrict Court, D. Minnesota · 1999
- Nuttelman v. VossbergCourt of Appeals for the Eighth Circuit · 1985
- Thomas James Ponchik, A/K/A Thomas John Shallan v. Commissioner of Internal Revenue, Revenue Agent R. Wallin and Revenue Agent K. CederholmCourt of Appeals for the Eighth Circuit · 1988
- Nelson W. Hayward v. United States Tax CourtCourt of Appeals for the Eighth Circuit · 1985
5 more not listed; retrieve them via the Exa API.