Legal Opinion
Grant W. Sullivan v. United States
Court of Appeals for the First Circuit
Decided April 18, 1986No. 85-1649PublishedCited by 31 opinions
1Per curiam
Grant Sullivan filed suit in district court against the United States, seeking a refund of his partial payment of a civil penalty that the Internal Revenue Service ■ (IRS) assessed against him, and a determination that the penalty should not have been assessed. The district court dismissed his complaint for failure to state a claim upon which relief could be granted. Sullivan appeals from that dismissal. We affirm.
In April, 1984, Sullivan filed with the IRS a letter entitled “Request for Refund of Income Tax,” and two attached documents entitled “Income Tax Refund Statement for the Tax Year…
2Cases cited14 opinions
- Conley v. GibsonSupreme Court of the United States · 1957
- Parklane Hosiery Co. v. ShoreSupreme Court of the United States · 1979
- United States v. John E. BurasCourt of Appeals for the Ninth Circuit · 1980
- Itel Capital Corporation, a Corporation, Cross-Appellant v. Cups Coal Company, Incorporated, a Corporation and Herman Mulvehill, Cross-AppelleesCourt of Appeals for the Eleventh Circuit · 1983
- Michael W. Lovell and Phyllis D. Lovell v. United StatesCourt of Appeals for the Seventh Circuit · 1984
9 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- Hall v. BellmonCourt of Appeals for the Tenth Circuit · 1991
- Hall v. BellmonCourt of Appeals for the Tenth Circuit · 1991
- Callahan v. Comm'rUnited States Tax Court · 2008
- Joseph A. Lefebvre v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1987
- Ahwinona v. StateAlaska Supreme Court · 1996
26 more not listed; retrieve them via the Exa API.