Legal Opinion
Allen W. Jolly v. United States
Court of Appeals for the Ninth Circuit
Decided June 25, 1985No. 84-5594PublishedCited by 30 opinions
1Opinion of the Court
FLETCHER, Circuit Judge:
Allen Jolly appeals from the district court’s dismissal of his suit for refund of a frivolous-return penalty assessed by the Internal Revenue Service (IRS) pursuant to Internal Revenue Code section 6702, 26 U.S.C. § 6702 (1982). We affirm.
I
BACKGROUND
Jolly filed a Form 1040 for 1982 containing his name and address, but refused to supply his occupation, social security number, or any financial information. Instead, Jolly wrote on the form that he refused to supply the information on fifth amendment grounds. 1 The IRS assessed a $500 penalty against Jolly pursuant to…
2Cases cited28 opinions
- Mathews v. EldridgeSupreme Court of the United States · 1976
- Fuentes v. ShevinSupreme Court of the United States · 1972
- Hoffman Estates v. Flipside, Hoffman Estates, Inc.Supreme Court of the United States · 1982
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Phillips v. CommissionerSupreme Court of the United States · 1931
23 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- National Commodity & Barter Ass'n, National Commodity Exchange v. GibbsCourt of Appeals for the Tenth Circuit · 1989
- Donna L. Todd v. United States of America and R.S. Wintrode, Jr., District Director, Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1988
- Ernest Franceschi, Jr. v. John ChiangCourt of Appeals for the Ninth Circuit · 2018
- Walthall v. United StatesCourt of Appeals for the Ninth Circuit · 1997
- Martin S. Bradley v. United StatesCourt of Appeals for the Ninth Circuit · 1987
25 more not listed; retrieve them via the Exa API.