Legal Opinion
Snyder v. United States
District Court, D. Maryland
Decided January 24, 1989No. Civ. No. N-88-1663PublishedCited by 1 opinion
1Opinion of the Court
MEMORANDUM
NORTHROP, Senior District Judge.
Plaintiffs Edward and Dorothy Snyder filed their action in this Court on June 14, 1988 seeking the abatement of a $500 tax penalty assessed against them by the Internal Revenue Service (IRS) for filing a frivolous tax return under 26 U.S.C. § 6702 (1988). The plaintiffs also seek the refund of 15% of the penalty which they paid to the IRS in order to challenge the assessment. Pending before the Court are the parties’ cross motions for summary judgment and the oppositions thereto. After careful consideration of the pleadings, the Court finds that no…
2Cases cited5 opinions
- Commissioner v. Lane-Wells Co.Supreme Court of the United States · 1944
- Kahn, Emily v. United StatesCourt of Appeals for the Third Circuit · 1985
- Richard H. Jenney and Judy Harden Jenney v. United StatesCourt of Appeals for the Ninth Circuit · 1985
- Steven A. Fuller and Karen M. Fuller v. United States of America, Douglas W. Samski v. United States of America, Thomas A. Jolly v. United StatesCourt of Appeals for the Ninth Circuit · 1986
- Clark v. United StatesDistrict Court, D. Maryland · 1986
3Cited by1 opinion
- Weed v. Commissioner of RevenueCourt of Appeals of Minnesota · 1992