William A. Mertsching v. United States
Court of Appeals for the Tenth Circuit
1Per curiam
This three-judge panel has determined unanimously that oral argument would not be of material assistance in the determination of this appeal. See Fed.RApp.P. 34(a); Tenth Circuit R. 10(e). The cause is therefore ordered submitted without oral argument.
William A. Mertsching appeals a federal district court order dismissing his 26 U.S.C. § 6694(c) 1 suit against the United States for failure to comply with a discovery order.
In December 1980, Mr. Mertsching, a tax preparer as defined by 26 U.S.C. § 7701(a)(36), was assessed two $100 penalties by the Internal Revenue Service (IRS) under 26 U.S.C.…
2Cases cited15 opinions
- Roadway Express, Inc. v. PiperSupreme Court of the United States · 1980
- National Hockey League v. Metropolitan Hockey Club, Inc.Supreme Court of the United States · 1976
- Hoffman v. United StatesSupreme Court of the United States · 1951
- Wallace J. Vnuk and Frances R. Vnuk v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1980
- Markosian v. CommissionerUnited States Tax Court · 1980
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3Cited by19 opinions
- Ocelot Oil Corporation v. Sparrow IndustriesCourt of Appeals for the Tenth Circuit · 1988
- Green v. DorrellCourt of Appeals for the Tenth Circuit · 1992
- Green v. DorrellCourt of Appeals for the Tenth Circuit · 1992
- Dorothy Willner v. University of KansasCourt of Appeals for the Tenth Circuit · 1988
- Grandbouche v. ClancyCourt of Appeals for the Tenth Circuit · 1987
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