Legal Opinion
Michael W. Lovell and Phyllis D. Lovell v. United States
Court of Appeals for the Seventh Circuit
Decided December 18, 1984No. 84-1547PublishedCited by 60 opinions
1Per curiam
Plaintiffs appeal from a district court order granting summary judgment to the government and assessing a $500 frivolous return penalty under 26 U.S.C.A. § 6702(a). The district court also awarded attorneys’ fees to the government because plaintiffs’ legal position was patently frivolous. 579 F.Supp. 1047 (D.Wis.) We affirm.
I
In April 1983, plaintiffs filed separate Forms 1040 for the 1982 tax year. Each plaintiff claimed no income from wages or salaries during 1982, although each claimed a refund of all the federal income and Social Security taxes that had been withheld during the year. The…
2Cases cited13 opinions
- Glenn Crain v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1984
- Margarito Martinez, Patricia Martinez v. Internal Revenue ServiceCourt of Appeals for the Tenth Circuit · 1984
- United States v. Thomas J. KoliboskiCourt of Appeals for the Seventh Circuit · 1984
- Alton M. Parker, Sr. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1984
- Melvin Davis and Maria T. Davis v. United States Government and Irs Director, Austin, TexasCourt of Appeals for the Fifth Circuit · 1984
8 more not listed; retrieve them via the Exa API.
3Cited by60 opinions
- Norman E. Coleman v. Commissioner of Internal Revenue, Gary Holder v. Secretary of the Treasury and United States of AmericaCourt of Appeals for the Seventh Circuit · 1986
- Charles William Ledford v. United StatesCourt of Appeals for the Federal Circuit · 2002
- United States v. Roy W. CollinsCourt of Appeals for the Tenth Circuit · 1990
- In Re Lowell H. Becraft, Jr. United States of America v. Kenneth W. NelsonCourt of Appeals for the Ninth Circuit · 1989
- United States v. Lorin G. SloanCourt of Appeals for the Seventh Circuit · 1991
55 more not listed; retrieve them via the Exa API.