Legal Opinion
Acker v. United States
District Court, N.D. Ohio
Decided June 2, 1981No. C80-862PublishedCited by 13 opinions
1Opinion of the Court
MEMORANDUM OF OPINION
MANOS, District Judge.
On May 23, 1980, plaintiff Fred N. Acker filed a complaint against the United States pursuant to 28 U.S.C. § 1346 1 seeking a refund of income tax overpayments withheld by his employers for the calendar years 1962, 1963 and 1966. Acker also seeks a refund of fraud penalties, imposed pursuant to I.R.C. § 6653(b), for the calendar years 1958 and 1960, on the ground that his failure to file income tax returns for these years was not due to an intent to evade taxes. 2
On February 3, 1981, the United States filed a motion for summary judgment asserting…
2Cases cited18 opinions
- Chris D. Stoltzfus and Irma H. Stoltzfus v. United StatesCourt of Appeals for the Third Circuit · 1968
- Grace M. Powell, of the Estate of O. E. Powell, Deceased v. Ralph C. Granquist, District Director of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
- Commissioner v. AckerSupreme Court of the United States · 1959
- Haldane M. Plunkett v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1972
- Acker v. CommissionerUnited States Tax Court · 1956
13 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Paul F. Gray, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1983
- Weber v. CommissionerUnited States Tax Court · 2012
- Gisele C. Fisher v. United StatesCourt of Appeals for the Federal Circuit · 1996
- Snyder v. United StatesDistrict Court, D. Maryland · 1986
- Allen v. United StatesCourt of Appeals for the Eleventh Circuit · 1995
8 more not listed; retrieve them via the Exa API.