Legal Opinion
Sarto v. United States
District Court, N.D. California
Decided April 22, 1983No. C-83-0167 SCPublishedCited by 7 opinions
1Opinion of the Court
ORDER GRANTING DEFENDANT’S MOTION TO DISMISS
CONTI, District Judge.
The executors of the Estate of Giulio Sarto bring this action under 28 U.S.C. § 1346(a) for recovery of Internal Revenue penalties and interest in the amount of $71,601.57, which were assessed against the estate for late filing of its tax return. Plaintiffs allege that they reasonably relied on their attorney and accountants to obtain extensions of time to file the estate’s tax return and that such reliance excuses any late filing. This matter is before the court on defendant’s motion to dismiss for failure to state a claim on…
2Cases cited8 opinions
- Conley v. GibsonSupreme Court of the United States · 1957
- Sue De La Cruz v. James TormeyCourt of Appeals for the Ninth Circuit · 1978
- Plunkett v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1941
- United States v. Richard L. Kroll, of the Estate of Gertrude O'reilly, DeceasedCourt of Appeals for the Seventh Circuit · 1977
- Ferrando v. United StatesCourt of Appeals for the Ninth Circuit · 1957
3 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- United States v. BoyleSupreme Court of the United States · 1985
- Estate of La Meres v. Comm'rUnited States Tax Court · 1992
- Peter Knappe v. United StatesCourt of Appeals for the Ninth Circuit · 2013
- Estate of La Meres v. Comm'rUnited States Tax Court · 1992
- Geftman v. Comm IRSCourt of Appeals for the Third Circuit · 1998
2 more not listed; retrieve them via the Exa API.